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 set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
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