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 quashed tax demand order under GST Act due to procedural irregularities in notice service. Petitioner claimed no awareness of notices or orders, preventing timely response within limitation period. Court found merit in petitioner's contention that order was not visible under system's "view notices and orders" tab, constituting violation of natural justice principles. Given that disputed amount was already deposited with State Government, HC directed treating impugned order as final notice, granting petitioner two weeks to submit written reply instead of relegating to statutory remedy. Matter resolved considering procedural fairness and existing tax deposit.
HC quashed tax demand order under GST Act due to procedural irregularities in notice service. Petitioner claimed no awareness of notices or orders, preventing timely response within limitation period. Court found merit in petitioner's contention that order was not visible under system's "view notices and orders" tab, constituting violation of natural justice principles. Given that disputed amount was already deposited with State Government, HC directed treating impugned order as final notice, granting petitioner two weeks to submit written reply instead of relegating to statutory remedy. Matter resolved considering procedural fairness and existing tax deposit.
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