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 quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
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