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...
The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concerned persons. The State Tax Officer had admitted the existence of the petitioner's unit prior to issuing a show cause notice for cancellation. The petitioner had informed about changing the principal place of business, which was acknowledged. The court directed restoration of GST registration retroactively from 20.09.2022, allowing filing of annual returns with late fees. Petition disposed off.
The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concerned persons. The State Tax Officer had admitted the existence of the petitioner's unit prior to issuing a show cause notice for cancellation. The petitioner had informed about changing the principal place of business, which was acknowledged. The court directed restoration of GST registration retroactively from 20.09.2022, allowing filing of annual returns with late fees. Petition disposed off.
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