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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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