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 ...
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The High Court found no breach of natural justice because the impugned order showed that a personal hearing had been given. It also relied on factual findings that no business activity existed at the declared premises and that fake invoices were used through the petitioner's credentials to avail input tax credit. As the dispute turned on contested facts, the Court declined to examine the merits in writ jurisdiction and directed the petitioner to pursue the statutory appellate remedy, with liberty to file an appeal within the time granted and have it heard on merits.
The High Court found no breach of natural justice because the impugned order showed that a personal hearing had been given. It also relied on factual findings that no business activity existed at the declared premises and that fake invoices were used through the petitioner's credentials to avail input tax credit. As the dispute turned on contested facts, the Court declined to examine the merits in writ jurisdiction and directed the petitioner to pursue the statutory appellate remedy, with liberty to file an appeal within the time granted and have it heard on merits.
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