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 that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
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