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    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
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    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
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      Central Excise

      CENVAT credit - write off of inputs/capital goods on which...

      CENVAT Credit Write-Off Dispute: Appellant Claims Documentation of Subsequent Use of Obsolete Stock Needs Verification.

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      Central ExciseFebruary 16, 2019Case LawsAT
      CENVAT credit - write off of inputs/capital goods on which CENVAT credit availed - obsolete stock - appellant now submits that they have documents to show that they have subsequently used the written off material - facts required to be verified.

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      ActsIncome Tax