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 allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resulted in the petitioner's entitlement to refund with applicable interest. The petition was disposed of with directions for immediate refund and interest computation.
HC allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resulted in the petitioner's entitlement to refund with applicable interest. The petition was disposed of with directions for immediate refund and interest computation.
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