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 directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
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