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...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
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