Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhanced demand of Rs. 3,04,55,800 unsustainable. The matter was remitted for fresh adjudication, if any, confined strictly to the amount and grounds articulated in the original notice; any fresh demand must comply with the statutory limits prescribed by Section 75(7).
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhanced demand of Rs. 3,04,55,800 unsustainable. The matter was remitted for fresh adjudication, if any, confined strictly to the amount and grounds articulated in the original notice; any fresh demand must comply with the statutory limits prescribed by Section 75(7).
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