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 addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
The High Court addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
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