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 granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
