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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Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
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