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...
HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions regarding input tax credit claims against supplies from deregistered vendors, particularly concerning retrospective cancellation of supplier registrations and proof of goods movement. The court found procedural deficiencies as the assessing officer did not record findings on precedents cited by assessee. Matter remanded for fresh adjudication with directions to consider all factual issues, legal principles, and grant personal hearing. Appellant permitted to submit fresh reply with supporting documentation and judicial precedents.
HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions regarding input tax credit claims against supplies from deregistered vendors, particularly concerning retrospective cancellation of supplier registrations and proof of goods movement. The court found procedural deficiencies as the assessing officer did not record findings on precedents cited by assessee. Matter remanded for fresh adjudication with directions to consider all factual issues, legal principles, and grant personal hearing. Appellant permitted to submit fresh reply with supporting documentation and judicial precedents.
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