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 allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
The HC allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
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