Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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The HC set aside the re-imposition of previously dropped demands relating to sub-contracting services and mobilisation advances, holding that those demands had been abandoned in earlier orders and were not before the appellate tribunal on remand; consequently they could not be resurrected without fresh adjudication or express direction. The court found a prima facie entitlement for the Petitioner to challenge only the matters remitted to the CESTAT and therefore permitted the Petitioner to pursue its appellate remedy before CESTAT subject to the conditions imposed by the HC. The petition is disposed, with adjudication on liability to be determined by CESTAT in accordance with the court's observations.
The HC set aside the re-imposition of previously dropped demands relating to sub-contracting services and mobilisation advances, holding that those demands had been abandoned in earlier orders and were not before the appellate tribunal on remand; consequently they could not be resurrected without fresh adjudication or express direction. The court found a prima facie entitlement for the Petitioner to challenge only the matters remitted to the CESTAT and therefore permitted the Petitioner to pursue its appellate remedy before CESTAT subject to the conditions imposed by the HC. The petition is disposed, with adjudication on liability to be determined by CESTAT in accordance with the court's observations.
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