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...
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Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was based on the grounds that the proper Show Cause Notice was not issued to the petitioner, violating principles of natural justice, and that no opportunity for a hearing was provided before imposing the demand. The court allows the respondents to initiate fresh proceedings in accordance with the law. - HC
Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was based on the grounds that the proper Show Cause Notice was not issued to the petitioner, violating principles of natural justice, and that no opportunity for a hearing was provided before imposing the demand. The court allows the respondents to initiate fresh proceedings in accordance with the law. - HC
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