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...
Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, 2017 can be sought on presumptive basis or not - Allegation of short declaration of Outward Supply and excess claim of ITC - The High court concludes that the issuance of the Show Cause Notice is arbitrary due to procedural irregularities, including inadequate consideration of the petitioner's submissions. - The petitioner is granted relief in part, with the quashing of the impugned Show Cause Notice, but with certain liberties granted to both parties for further submissions and actions.
Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, 2017 can be sought on presumptive basis or not - Allegation of short declaration of Outward Supply and excess claim of ITC - The High court concludes that the issuance of the Show Cause Notice is arbitrary due to procedural irregularities, including inadequate consideration of the petitioner's submissions. - The petitioner is granted relief in part, with the quashing of the impugned Show Cause Notice, but with certain liberties granted to both parties for further submissions and actions.
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