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 found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
The HC found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
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