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 dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST registration. The petition was declared not maintainable and dismissed with costs of Rs 25,000, directed to be paid to the Delhi High Court Bar Association.
The HC dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST registration. The petition was declared not maintainable and dismissed with costs of Rs 25,000, directed to be paid to the Delhi High Court Bar Association.
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