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 allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a substantial portion of disputed tax. The appellate tribunal's non-constitution was also considered. The order mandates a fresh review of the original tax dispute, ensuring procedural fairness and adherence to statutory provisions.
HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a substantial portion of disputed tax. The appellate tribunal's non-constitution was also considered. The order mandates a fresh review of the original tax dispute, ensuring procedural fairness and adherence to statutory provisions.
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