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 ...
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
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