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...
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court in view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date of the death of the assessee. - Regarding refund, the High Court clarified tahat the petitioner can make an application to claim amounts standing to the credit of the predecessor and directs concerned authorities to consider it in accordance with the law.
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court in view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date of the death of the assessee. - Regarding refund, the High Court clarified tahat the petitioner can make an application to claim amounts standing to the credit of the predecessor and directs concerned authorities to consider it in accordance with the law.
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