Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer's control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.
GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer's control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.
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