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 appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
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