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 held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is remitted to the assessing authority for de novo adjudication after affording the petitioner an opportunity of personal hearing. The petition is allowed; any limitation-based objections to earlier dismissal were considered but the lack of hearing rendered the prior orders void, necessitating fresh proceedings.
The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is remitted to the assessing authority for de novo adjudication after affording the petitioner an opportunity of personal hearing. The petition is allowed; any limitation-based objections to earlier dismissal were considered but the lack of hearing rendered the prior orders void, necessitating fresh proceedings.
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