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 ...
Preferential customs duty benefit may remain available where revised or rectified Certificates of Origin are submitted within the prescribed period and the goods' origin and certificate authenticity are undisputed. The discussion states that origin rules permit replacement of erroneous certificates and retrospective issuance, and that procedural discrepancies should be read harmoniously with domestic verification requirements rather than extinguish substantive treaty benefits. It also notes that subsequent submission of a valid certificate can cure format-related defects, including under third-party invoicing arrangements, without altering origin, value or goods description. On the stated facts, denial of concessional duty was treated as unsustainable and the related duty demand, interest and penalties were set aside.
Preferential customs duty benefit may remain available where revised or rectified Certificates of Origin are submitted within the prescribed period and the goods' origin and certificate authenticity are undisputed. The discussion states that origin rules permit replacement of erroneous certificates and retrospective issuance, and that procedural discrepancies should be read harmoniously with domestic verification requirements rather than extinguish substantive treaty benefits. It also notes that subsequent submission of a valid certificate can cure format-related defects, including under third-party invoicing arrangements, without altering origin, value or goods description. On the stated facts, denial of concessional duty was treated as unsustainable and the related duty demand, interest and penalties were set aside.
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