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 both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
The HC set aside both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
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