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 ...
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The application was accordingly disposed of without specific directives, relying on the authorities to process the ITC refund claim appropriately.
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The application was accordingly disposed of without specific directives, relying on the authorities to process the ITC refund claim appropriately.
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