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 dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
HC dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
