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...
Petitioner paid IGST but respondent did not take benefit of ITC. Dispute not settled. Appellate authority to consider grievance regarding payment of penalty and interest if petitioner made bona fide mistake in paying IGST instead of CGST and SGST. Petitioner directed to approach appellate authority u/s 107 within two weeks along with application for interim relief. If such application filed, appellate authority to consider it within two weeks and pass reasoned order.
Petitioner paid IGST but respondent did not take benefit of ITC. Dispute not settled. Appellate authority to consider grievance regarding payment of penalty and interest if petitioner made bona fide mistake in paying IGST instead of CGST and SGST. Petitioner directed to approach appellate authority u/s 107 within two weeks along with application for interim relief. If such application filed, appellate authority to consider it within two weeks and pass reasoned order.
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