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...
Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices and assessment orders due to lack of communication through post - The Court recognized the petitioner's argument regarding the lack of awareness among traders regarding electronic communications. It emphasized the importance of providing adequate opportunity to taxpayers, suggesting that notices should also be issued through postal services and in regional languages to facilitate better understanding and response. - The Court noted the petitioner's assertion regarding the Department's failure to adhere to prescribed procedures. - It emphasized the importance of fair procedures and providing sufficient opportunity to taxpayers before passing adverse orders.
Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices and assessment orders due to lack of communication through post - The Court recognized the petitioner's argument regarding the lack of awareness among traders regarding electronic communications. It emphasized the importance of providing adequate opportunity to taxpayers, suggesting that notices should also be issued through postal services and in regional languages to facilitate better understanding and response. - The Court noted the petitioner's assertion regarding the Department's failure to adhere to prescribed procedures. - It emphasized the importance of fair procedures and providing sufficient opportunity to taxpayers before passing adverse orders.
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