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 ...
Reversal of CENVAT Credit – the procedure adopted by the appellant is also in accordance with law since during the relevant time if the inputs are cleared as such, the duty payable was on transaction value - stay granted - AT
Reversal of CENVAT Credit – the procedure adopted by the appellant is also in accordance with law since during the relevant time if the inputs are cleared as such, the duty payable was on transaction value - stay granted - AT
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