Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
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