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...
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
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