Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
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