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 quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court determined mandatory prerequisites under Rule 86A were not fulfilled, rendering the blocking order illegal and arbitrary. The HC directed immediate unblocking of petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition was allowed with the impugned order being quashed entirely.
The HC quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court determined mandatory prerequisites under Rule 86A were not fulfilled, rendering the blocking order illegal and arbitrary. The HC directed immediate unblocking of petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition was allowed with the impugned order being quashed entirely.
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