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...
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
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