Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
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