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 ...
Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had the required details or not - AT
Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had the required details or not - AT
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