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...
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
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