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 ...
Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
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