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...
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
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