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 examined the challenge to negative blocking of ITC in the petitioner's electronic credit ledger beyond the credit actually available on the relevant date. Relying on its earlier ratio in Rawman Metal & Alloyes and concurring with views of other HCs that negative blocking is ultra vires Rule 86A, the HC held the impugned communication/order invalid to the extent it blocked ITC in excess of Rs. 7,06,770/-. As the petitioner did not dispute blocking up to Rs. 7,06,770/-, the order was sustained only to that limited extent. A writ of mandamus was issued directing the respondent authorities to immediately unblock ITC blocked over and above Rs. 7,06,770/- in the petitioner's electronic credit ledger. The writ petition was accordingly disposed of.
HC examined the challenge to negative blocking of ITC in the petitioner's electronic credit ledger beyond the credit actually available on the relevant date. Relying on its earlier ratio in Rawman Metal & Alloyes and concurring with views of other HCs that negative blocking is ultra vires Rule 86A, the HC held the impugned communication/order invalid to the extent it blocked ITC in excess of Rs. 7,06,770/-. As the petitioner did not dispute blocking up to Rs. 7,06,770/-, the order was sustained only to that limited extent. A writ of mandamus was issued directing the respondent authorities to immediately unblock ITC blocked over and above Rs. 7,06,770/- in the petitioner's electronic credit ledger. The writ petition was accordingly disposed of.
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