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...
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
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