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 dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final due to the lapse of the statutory appeal period under Section 107 CGST; no sufficient explanation justified the delay in prosecuting the appeal. The court found no gross breach of natural justice: the Adjudicating Authority considered the petitioner's filed reply and documents, and acknowledgements evidenced filing though not incontrovertible proof of attendance. On the merits, the HC concluded the petitioner colluded with a third-party supplier to fraudulently avail ineligible ITC, failed to rebut the show-cause allegations or identify the supplier, and did not cooperate in proceedings. No exceptional circumstances warranted condonation of delay or exercise of writ jurisdiction.
The HC dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final due to the lapse of the statutory appeal period under Section 107 CGST; no sufficient explanation justified the delay in prosecuting the appeal. The court found no gross breach of natural justice: the Adjudicating Authority considered the petitioner's filed reply and documents, and acknowledgements evidenced filing though not incontrovertible proof of attendance. On the merits, the HC concluded the petitioner colluded with a third-party supplier to fraudulently avail ineligible ITC, failed to rebut the show-cause allegations or identify the supplier, and did not cooperate in proceedings. No exceptional circumstances warranted condonation of delay or exercise of writ jurisdiction.
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