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 held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
The HC held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
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