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 petitioner challenged orders u/s 62 of the TNGST Act for failing to furnish returns from April to July 2023 within the prescribed period. The High Court held that considering similar circumstances where the petitioner was granted an opportunity upon payment of 25% of the differential tax, it directed the petitioner to deposit 25% of the differential tax between the tax remitted in GSTR 3B and the assessed tax within two weeks. If such tax is paid, the assessing officer shall redo the assessment after hearing the petitioner. The impugned order was set aside, and the assessing officer was directed to consider the impact of the amendment and pass fresh orders on merits in accordance with the law. The petition was disposed of.
The petitioner challenged orders u/s 62 of the TNGST Act for failing to furnish returns from April to July 2023 within the prescribed period. The High Court held that considering similar circumstances where the petitioner was granted an opportunity upon payment of 25% of the differential tax, it directed the petitioner to deposit 25% of the differential tax between the tax remitted in GSTR 3B and the assessed tax within two weeks. If such tax is paid, the assessing officer shall redo the assessment after hearing the petitioner. The impugned order was set aside, and the assessing officer was directed to consider the impact of the amendment and pass fresh orders on merits in accordance with the law. The petition was disposed of.
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