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...
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
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