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 High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
