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...
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
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