Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Relaxation under the FTP for genuine hardship requires a meaningful, reasoned consideration of the exporter's specific case, and administrative orders affecting rights must disclose cogent reasons rather than mechanical conclusions. The Court found that the authorities failed to address the claimed technical non-transmission of authorisation data, the asserted fulfilment of export obligations, and repeated requests for relief, and also denied a personal hearing despite specific requests. On that basis, the orders were set aside for non-application of mind and breach of natural justice, and the matter was remanded for fresh consideration with an effective hearing and a reasoned order.
Relaxation under the FTP for genuine hardship requires a meaningful, reasoned consideration of the exporter's specific case, and administrative orders affecting rights must disclose cogent reasons rather than mechanical conclusions. The Court found that the authorities failed to address the claimed technical non-transmission of authorisation data, the asserted fulfilment of export obligations, and repeated requests for relief, and also denied a personal hearing despite specific requests. On that basis, the orders were set aside for non-application of mind and breach of natural justice, and the matter was remanded for fresh consideration with an effective hearing and a reasoned order.
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