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...
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
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