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, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
The HC, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
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