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 held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
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