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 ...
Transitional SGST input tax credit refund requires proof that the unutilised erstwhile-regime credit stood as an opening balance in the Electronic Credit Ledger on 1 July 2017. In the absence of the prescribed TRAN-1 declaration or other satisfactory evidence of that balance, the refund claim fails. Writ jurisdiction under Article 226 ordinarily cannot be used to revive a statutory challenge after the taxpayer's own default has allowed the appeal limitation to expire, particularly where the delay is inordinate. The writ petition was dismissed because the transitional credit was unsubstantiated and the statutory appellate remedy had become time-barred.
Transitional SGST input tax credit refund requires proof that the unutilised erstwhile-regime credit stood as an opening balance in the Electronic Credit Ledger on 1 July 2017. In the absence of the prescribed TRAN-1 declaration or other satisfactory evidence of that balance, the refund claim fails. Writ jurisdiction under Article 226 ordinarily cannot be used to revive a statutory challenge after the taxpayer's own default has allowed the appeal limitation to expire, particularly where the delay is inordinate. The writ petition was dismissed because the transitional credit was unsubstantiated and the statutory appellate remedy had become time-barred.
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