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 ...
Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without precluding respondents from proceeding per law, issuing notices u/s 89 MGST Act and adhering to natural justice if action against petitioner proposed. Application disposed.
Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without precluding respondents from proceeding per law, issuing notices u/s 89 MGST Act and adhering to natural justice if action against petitioner proposed. Application disposed.
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