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...
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The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
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