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...
Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. - AT
Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. - AT
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