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...
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Refund claim arising from EPCG-linked procurement was rejected because the supplier had shown the supply under general turnover instead of deemed exports, without giving the claimant an opportunity to produce supporting material. The Court treated the problem as a curable classification error and directed that the claim be reconsidered on merits if proper documents were furnished, including a Chartered Accountant's certificate. The rejection order was set aside and the matter remitted for fresh consideration upon submission of the required representation and evidence.
Refund claim arising from EPCG-linked procurement was rejected because the supplier had shown the supply under general turnover instead of deemed exports, without giving the claimant an opportunity to produce supporting material. The Court treated the problem as a curable classification error and directed that the claim be reconsidered on merits if proper documents were furnished, including a Chartered Accountant's certificate. The rejection order was set aside and the matter remitted for fresh consideration upon submission of the required representation and evidence.
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