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 differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it at the rate of 9% when the respondent No.3 (IOCL) has collected the tax at the rate of 15% instead of 6% as per remission order dated 05.09.2017 from the respondent-State. - HC
Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it at the rate of 9% when the respondent No.3 (IOCL) has collected the tax at the rate of 15% instead of 6% as per remission order dated 05.09.2017 from the respondent-State. - HC
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