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...
Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
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