Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The High Court dealt with GST recovery and appellate limitation issues arising from a rectified demand order. It held that an appeal dismissed only on delay was vitiated because the appellate authority had not examined whether time spent prosecuting a writ petition could be excluded under Section 14 of the Limitation Act; the dismissal was quashed and the matter remanded for fresh consideration on that limited point, with merits and limitation left open. It also held that once the statutory appeal is filed and the pre-deposit under Section 107(6) is made, recovery of the balance demand remains stayed under Section 107(7), so the recovery order could not stand and was quashed.
The High Court dealt with GST recovery and appellate limitation issues arising from a rectified demand order. It held that an appeal dismissed only on delay was vitiated because the appellate authority had not examined whether time spent prosecuting a writ petition could be excluded under Section 14 of the Limitation Act; the dismissal was quashed and the matter remanded for fresh consideration on that limited point, with merits and limitation left open. It also held that once the statutory appeal is filed and the pre-deposit under Section 107(6) is made, recovery of the balance demand remains stayed under Section 107(7), so the recovery order could not stand and was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
