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...
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In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
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