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 government notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the impugned order was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, the time limit for filing appeals is fixed at three months from the date of communication of the order.
The government notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the impugned order was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, the time limit for filing appeals is fixed at three months from the date of communication of the order.
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