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 respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
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