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...
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Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
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