Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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