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 ...
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CENVAT credit - supplier was not required to pay duty on such products - Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. - AT
CENVAT credit - supplier was not required to pay duty on such products - Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. - AT
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