Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
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