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...
A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
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