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 release of detained vehicle alongwith goods - expired E-way bill - Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. - Order set aside - the respondents are at liberty to take a fresh decision after due opportunity to the petitioner as provided under the Act. - HC
Seeking release of detained vehicle alongwith goods - expired E-way bill - Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. - Order set aside - the respondents are at liberty to take a fresh decision after due opportunity to the petitioner as provided under the Act. - HC
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