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 set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit conditions could be imposed for orders violating natural justice, the court acknowledged the petitioner's voluntary offer to deposit 25% of the disputed tax. The matters were remanded to the respondent for fresh consideration subject to fulfillment of conditions imposed.
The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit conditions could be imposed for orders violating natural justice, the court acknowledged the petitioner's voluntary offer to deposit 25% of the disputed tax. The matters were remanded to the respondent for fresh consideration subject to fulfillment of conditions imposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
