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...
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
