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...
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
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