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...
Mere inquiry communications, summons or intimation do not amount to initiation of adjudicatory proceedings; a show cause notice does. Applying that principle, the first show cause notice on the same GST subject matter was treated as governing the proceedings, and the authority issuing it had to continue and complete the matter. Other authorities dealing with the same issue were restrained from proceeding independently and were required to forward their material to the adjudicating authority, with prior intimation to the petitioner so it could respond effectively.
Mere inquiry communications, summons or intimation do not amount to initiation of adjudicatory proceedings; a show cause notice does. Applying that principle, the first show cause notice on the same GST subject matter was treated as governing the proceedings, and the authority issuing it had to continue and complete the matter. Other authorities dealing with the same issue were restrained from proceeding independently and were required to forward their material to the adjudicating authority, with prior intimation to the petitioner so it could respond effectively.
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