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 registration cancellation requires a show cause notice to state the specific proposed grounds and provide supporting documents so that the registered person can respond effectively. The notes explain that the notice alleged fraudulent registration, invoicing without supply, and non-operation from the declared business premises, whereas the cancellation order relied on non-filing of consecutive returns, a ground not notified to the taxpayer. On that basis, the cancellation proceedings were quashed and registration restored, while the Revenue retained liberty to issue a fresh, specific notice and determine the matter according to law.
GST registration cancellation requires a show cause notice to state the specific proposed grounds and provide supporting documents so that the registered person can respond effectively. The notes explain that the notice alleged fraudulent registration, invoicing without supply, and non-operation from the declared business premises, whereas the cancellation order relied on non-filing of consecutive returns, a ground not notified to the taxpayer. On that basis, the cancellation proceedings were quashed and registration restored, while the Revenue retained liberty to issue a fresh, specific notice and determine the matter according to law.
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