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...
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
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