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 determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
HC determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
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