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...
Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating authority faulted for not examining reconciliation statement and passing refund order without sufficient discussion. Appellate authority also failed to address reconciliation issue as required u/s 107(11) of CGST Act. Matter remanded to appellate authority for fresh consideration by setting aside impugned order.
Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating authority faulted for not examining reconciliation statement and passing refund order without sufficient discussion. Appellate authority also failed to address reconciliation issue as required u/s 107(11) of CGST Act. Matter remanded to appellate authority for fresh consideration by setting aside impugned order.
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