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 Input Tax Credit - purchase turnover corresponding to export sales -The petitioner had also produced the certificate issued by the Postal Department of Government of India confirming and corroborating delivery of postal consignments to the consignees outside the country with relevant details, such as place of destination, date of delivery, etc. - the 1st respondent is directed to refund the sum by crediting the above said amount to the petitioner’s bank account, within fifteen (15) days - HC
Refund of Input Tax Credit - purchase turnover corresponding to export sales -The petitioner had also produced the certificate issued by the Postal Department of Government of India confirming and corroborating delivery of postal consignments to the consignees outside the country with relevant details, such as place of destination, date of delivery, etc. - the 1st respondent is directed to refund the sum by crediting the above said amount to the petitioner’s bank account, within fifteen (15) days - HC
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