Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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The High Court dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate the amount seized from the petitioner's partner on a specific date towards the petitioner's tax liability under the GST laws. The petitioner was directed to participate in the show cause notice proceeding by filing a proper reply within 30 days from the receipt of the order.
The High Court dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate the amount seized from the petitioner's partner on a specific date towards the petitioner's tax liability under the GST laws. The petitioner was directed to participate in the show cause notice proceeding by filing a proper reply within 30 days from the receipt of the order.
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