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 ...
Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
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