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 ...
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
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