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 petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
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