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 ...
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
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