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 ...
Under works contracts, reimbursement of incremental tax is treated as a contractual issue between contractor and employer, while GST levy, assessment, recovery and enforcement remain governed strictly by the statute. No judicial direction can permit filing revised returns contrary to the GST framework or waive limitation, interest or penalty outside the Act. On that basis, the High Court found the reimbursement direction unsustainable and limited relief to directing consideration of the representations in accordance with law, modifying the single judge's order accordingly.
Under works contracts, reimbursement of incremental tax is treated as a contractual issue between contractor and employer, while GST levy, assessment, recovery and enforcement remain governed strictly by the statute. No judicial direction can permit filing revised returns contrary to the GST framework or waive limitation, interest or penalty outside the Act. On that basis, the High Court found the reimbursement direction unsustainable and limited relief to directing consideration of the representations in accordance with law, modifying the single judge's order accordingly.
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