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...
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
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