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 ...
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
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