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 ...
GST adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
GST adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
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