Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Page of 4805
Press 'Enter' after typing page number.
2121 to 2140 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
De novo GST adjudication was permitted despite the taxable person's failure to respond to show-cause notices, attend personal hearings, or file a timely statutory appeal. Upon an undertaking to deposit 25% of the disputed tax, the HC required the taxable person to submit a substantiated reply with supporting documents and directed fresh adjudication on merits. The impugned orders were to operate as addenda to the show-cause notices for this purpose. Any consequential bank attachment was to be vacated subject to compliance. If the deposit and reply requirements were not met, tax authorities could recover the demand in accordance with law.
De novo GST adjudication was permitted despite the taxable person's failure to respond to show-cause notices, attend personal hearings, or file a timely statutory appeal. Upon an undertaking to deposit 25% of the disputed tax, the HC required the taxable person to submit a substantiated reply with supporting documents and directed fresh adjudication on merits. The impugned orders were to operate as addenda to the show-cause notices for this purpose. Any consequential bank attachment was to be vacated subject to compliance. If the deposit and reply requirements were not met, tax authorities could recover the demand in accordance with law.
Note: It is a system-generated summary and is for quick reference only.