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 ...
Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of petitioner’s case, it is opined that a direction shall be issued to the 3rd respondent to afford a personal hearing to the petitioner and pass Assessment Order afresh in accordance with law on suitable terms. - Matter restored back subject to deposit of 50% of tax (GST) component - HC
Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of petitioner’s case, it is opined that a direction shall be issued to the 3rd respondent to afford a personal hearing to the petitioner and pass Assessment Order afresh in accordance with law on suitable terms. - Matter restored back subject to deposit of 50% of tax (GST) component - HC
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