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 composite show cause notice under Section 74 clubbing multiple financial years was held impermissible because the statutory scheme operates tax period-wise and year-wise, with separate return obligations and limitation consequences for each period. The Court followed its own binding precedent and held that authorities within its jurisdiction were bound by that view until stayed or overruled; dismissal in limine of a contrary challenge did not create merger on merits. The composite notice and consequential order were quashed, with liberty to issue a fresh notice strictly in accordance with law.
A composite show cause notice under Section 74 clubbing multiple financial years was held impermissible because the statutory scheme operates tax period-wise and year-wise, with separate return obligations and limitation consequences for each period. The Court followed its own binding precedent and held that authorities within its jurisdiction were bound by that view until stayed or overruled; dismissal in limine of a contrary challenge did not create merger on merits. The composite notice and consequential order were quashed, with liberty to issue a fresh notice strictly in accordance with law.
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