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...
Challenge to an order issued under Form GST DRC-07 for the difference in tax amount between GSTR 3B and GSTR 1. The impugned orders were passed without considering the petitioner's reply, violating the principles of natural justice. The court held that the respondent failed to consider the petitioner's reply, which stated a clerical error in GSTR 3B and correct filing of GSTR 1, supported by necessary bills. Consequently, the impugned orders were set aside, and the matter was remanded for fresh consideration on the condition that the petitioner pays 15% of the disputed tax within four weeks. The petition was disposed of by way of remand.
Challenge to an order issued under Form GST DRC-07 for the difference in tax amount between GSTR 3B and GSTR 1. The impugned orders were passed without considering the petitioner's reply, violating the principles of natural justice. The court held that the respondent failed to consider the petitioner's reply, which stated a clerical error in GSTR 3B and correct filing of GSTR 1, supported by necessary bills. Consequently, the impugned orders were set aside, and the matter was remanded for fresh consideration on the condition that the petitioner pays 15% of the disputed tax within four weeks. The petition was disposed of by way of remand.
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