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 ...
Special Additional Duty refund limitation under an amending customs exemption notification is addressed in relation to a claim rejected solely for filing beyond one year. The limitation was treated as requiring read-down because subordinate legislation could not impose a time bar affecting substantive refund rights without applying a statutory limitation under the parent enactment. A contrary High Court view was noted, but the refund claim was treated as covered by the decisions supporting read-down. The time-bar rejection was set aside, with consequential relief in accordance with law.
Special Additional Duty refund limitation under an amending customs exemption notification is addressed in relation to a claim rejected solely for filing beyond one year. The limitation was treated as requiring read-down because subordinate legislation could not impose a time bar affecting substantive refund rights without applying a statutory limitation under the parent enactment. A contrary High Court view was noted, but the refund claim was treated as covered by the decisions supporting read-down. The time-bar rejection was set aside, with consequential relief in accordance with law.
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