Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Faceless reassessment jurisdiction under section 144B, read with CBDT directions extending faceless assessment to reassessments under section 147, permits both NaFAC and the jurisdictional Assessing Officer to conduct such proceedings. A reassessment completed by NaFAC before notification under section 151A remained valid because it was founded on the existing faceless-assessment mandate, the relevant limitation exclusion did not apply, and subsequent validation supported issuance of reassessment notices by officers other than NaFAC. However, where reassessment was completed ex parte and non-participation was attributed to longstanding mental illness, natural justice required a reasonable opportunity to submit evidence. The additions were remanded for fresh appellate adjudication after three effective opportunities.
Faceless reassessment jurisdiction under section 144B, read with CBDT directions extending faceless assessment to reassessments under section 147, permits both NaFAC and the jurisdictional Assessing Officer to conduct such proceedings. A reassessment completed by NaFAC before notification under section 151A remained valid because it was founded on the existing faceless-assessment mandate, the relevant limitation exclusion did not apply, and subsequent validation supported issuance of reassessment notices by officers other than NaFAC. However, where reassessment was completed ex parte and non-participation was attributed to longstanding mental illness, natural justice required a reasonable opportunity to submit evidence. The additions were remanded for fresh appellate adjudication after three effective opportunities.
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