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...
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
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