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 adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
GST adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
