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...
Cancellation of private bonded warehouse license u/s 58B of Customs Act, 1962 due to non-compliance with CBIC Circular No. 34/2019 regarding mentioning licensed premises as principal or additional place of business in GST registration, non-submission of documents on online portal, and non-importation or manufacturing activity for 9 months. Held: Typographical error in mentioning wrong address curable, not registering on portal due to ignorance curable, non-operation not a violation. Penalty on appellant reduced to Rs. 50,000, license restored upon payment, address corrected. Penalties on individuals set aside. Appeal allowed.
Cancellation of private bonded warehouse license u/s 58B of Customs Act, 1962 due to non-compliance with CBIC Circular No. 34/2019 regarding mentioning licensed premises as principal or additional place of business in GST registration, non-submission of documents on online portal, and non-importation or manufacturing activity for 9 months. Held: Typographical error in mentioning wrong address curable, not registering on portal due to ignorance curable, non-operation not a violation. Penalty on appellant reduced to Rs. 50,000, license restored upon payment, address corrected. Penalties on individuals set aside. Appeal allowed.
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