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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
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