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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Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
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