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 the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition.
The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition.
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