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 ...
Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate. Petitioner had dispute with brother-in-law and mother-in-law after husband's death, leading to inability to carry on business due to expiry of old GST registration in absence of co-operation. Court found no impediment in allowing petition and directing processing of fresh application submitted on specified date.
Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate. Petitioner had dispute with brother-in-law and mother-in-law after husband's death, leading to inability to carry on business due to expiry of old GST registration in absence of co-operation. Court found no impediment in allowing petition and directing processing of fresh application submitted on specified date.
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