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 ...
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
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