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 quashed the impugned assessment order for AY 2017-18 concerning the petitioner's Input Tax Credit claimed without adhering to Section 140 of the TNGST Act, 2017. The matter was remitted to the first respondent for fresh adjudication de novo on merits within six months, conditional upon the petitioner depositing 25% of the disputed tax amount as a pre-deposit. The quashed order shall be treated as a corrigendum to the preceding notice. The petition was disposed of accordingly.
The HC quashed the impugned assessment order for AY 2017-18 concerning the petitioner's Input Tax Credit claimed without adhering to Section 140 of the TNGST Act, 2017. The matter was remitted to the first respondent for fresh adjudication de novo on merits within six months, conditional upon the petitioner depositing 25% of the disputed tax amount as a pre-deposit. The quashed order shall be treated as a corrigendum to the preceding notice. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
