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...
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
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