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...
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
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