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...
GST registration cancelled for non-filing of returns may be restored where the taxpayer has furnished pending returns and is ready to clear outstanding statutory dues. The Court followed coordinate Bench decisions and directed the taxpayer to apply for restoration within the stipulated time, while requiring the competent authority to verify the application and proceed in accordance with law under the prescribed procedure in the proviso to Rule 22(4). The cancellation order was not finally examined on merits; instead, restoration was left to the authority's scrutiny and compliance review.
GST registration cancelled for non-filing of returns may be restored where the taxpayer has furnished pending returns and is ready to clear outstanding statutory dues. The Court followed coordinate Bench decisions and directed the taxpayer to apply for restoration within the stipulated time, while requiring the competent authority to verify the application and proceed in accordance with law under the prescribed procedure in the proviso to Rule 22(4). The cancellation order was not finally examined on merits; instead, restoration was left to the authority's scrutiny and compliance review.
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