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 the impugned order dated 16.04.2024 is set aside for noncompliance with Section 73 and Rule 142(1)(a) and for violation of the principles of natural justice under Section 75(4). The court found that a DRC-01 summary cannot substitute a proper Show Cause Notice; a distinct SCN and, where issued, a Statement under Section 73(3) are mandatory, and Section 73(2)'s timing requirements must be observed. Because the Proper Officer proceeded without affording an effective hearing, the adverse order was invalid. The petition is allowed; respondents are granted liberty to initiate fresh proceedings de novo under Section 73 if deemed appropriate.
The HC held that the impugned order dated 16.04.2024 is set aside for noncompliance with Section 73 and Rule 142(1)(a) and for violation of the principles of natural justice under Section 75(4). The court found that a DRC-01 summary cannot substitute a proper Show Cause Notice; a distinct SCN and, where issued, a Statement under Section 73(3) are mandatory, and Section 73(2)'s timing requirements must be observed. Because the Proper Officer proceeded without affording an effective hearing, the adverse order was invalid. The petition is allowed; respondents are granted liberty to initiate fresh proceedings de novo under Section 73 if deemed appropriate.
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