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 ...
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
Rule 86A(2) permits an authorised officer to allow debit from a blocked electronic credit ledger when satisfied that the conditions justifying the input tax credit restriction no longer exist. The High Court directed the taxpayer to provide a copy of its unblocking application after the respondents stated it was unavailable. The application must be considered and decided expeditiously on its merits in accordance with law. Records must be returned unless required, in which case copies must be supplied.
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