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 HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise writ jurisdiction despite reliance on an instruction indicating Section 74 proceedings can be invoked only in case of fraud, willful misstatement or suppression of facts to evade tax.
The HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise writ jurisdiction despite reliance on an instruction indicating Section 74 proceedings can be invoked only in case of fraud, willful misstatement or suppression of facts to evade tax.
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