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 reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.
GST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.
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