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 ...
Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial pre-deposit of 25% made under Section 33(2) of the AP VAT Act, 2005 will not automatically entitle any dealer to claim stay of collection of the differential tax pending his appeal as a matter of right. - HC
Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial pre-deposit of 25% made under Section 33(2) of the AP VAT Act, 2005 will not automatically entitle any dealer to claim stay of collection of the differential tax pending his appeal as a matter of right. - HC
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