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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This case pertains to the denial of a GST claim for differential tax liability arising from increased prices of materials and wages. The respondent, BUIDCo, expressed no objection to remanding the matter to the concerned authority for fresh consideration. Consequently, the High Court set aside the impugned order dated 16.11.2019 and remanded the matter to the Chief General Manager of BUIDCo (Respondent No. 3) to consider the representation dated 27.06.2019 (Annexure P5) and pass necessary orders strictly in accordance with the law. The petition was disposed of by way of remand.
This case pertains to the denial of a GST claim for differential tax liability arising from increased prices of materials and wages. The respondent, BUIDCo, expressed no objection to remanding the matter to the concerned authority for fresh consideration. Consequently, the High Court set aside the impugned order dated 16.11.2019 and remanded the matter to the Chief General Manager of BUIDCo (Respondent No. 3) to consider the representation dated 27.06.2019 (Annexure P5) and pass necessary orders strictly in accordance with the law. The petition was disposed of by way of remand.
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