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 writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner's reply as "not satisfactory" without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner's contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.
The HC allowed the writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner's reply as "not satisfactory" without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner's contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.
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