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 ...
Refund of accumulated input tax credit on exported goods remains available where bill-to ship-to supplies are supported by undisputed e-way bills, transportation, export and banking records establishing delivery and export. GST law does not require movement to commence from the supplier's registered premises, and toll plaza receipts are not a mandatory condition for credit; toll data cannot override documentary proof of physical movement. Cancellation of upstream suppliers' registrations does not by itself invalidate credit where the direct supplier is validly registered and the claimant lacks involvement in upstream irregularities. Fresh allegations and unsupported evidence beyond the show cause notice cannot be raised at the Tribunal stage, absent exceptional circumstances under the applicable evidence rules.
Refund of accumulated input tax credit on exported goods remains available where bill-to ship-to supplies are supported by undisputed e-way bills, transportation, export and banking records establishing delivery and export. GST law does not require movement to commence from the supplier's registered premises, and toll plaza receipts are not a mandatory condition for credit; toll data cannot override documentary proof of physical movement. Cancellation of upstream suppliers' registrations does not by itself invalidate credit where the direct supplier is validly registered and the claimant lacks involvement in upstream irregularities. Fresh allegations and unsupported evidence beyond the show cause notice cannot be raised at the Tribunal stage, absent exceptional circumstances under the applicable evidence rules.
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