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 dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized established principle that writ jurisdiction cannot be invoked when statutory remedies exist, absent exceptional circumstances. Petitioner's claims of natural justice violations and denial of witness cross-examination were directed to appellate forum. Court granted petitioner 30 days from judgment date to file statutory appeal, ensuring preservation of appellate rights despite writ dismissal. Dismissal was without prejudice to merits, allowing full ventilation of grievances through prescribed appellate mechanism.
HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized established principle that writ jurisdiction cannot be invoked when statutory remedies exist, absent exceptional circumstances. Petitioner's claims of natural justice violations and denial of witness cross-examination were directed to appellate forum. Court granted petitioner 30 days from judgment date to file statutory appeal, ensuring preservation of appellate rights despite writ dismissal. Dismissal was without prejudice to merits, allowing full ventilation of grievances through prescribed appellate mechanism.
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