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 - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts - Appointment of Central Tax and State Tax officers - Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law - question of law cannot be decided in a vacuum. The facts put forward by the respondents would help the Court in determining the question of law correctly - Till further order, no refund to be granted. - HC
Refund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts - Appointment of Central Tax and State Tax officers - Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law - question of law cannot be decided in a vacuum. The facts put forward by the respondents would help the Court in determining the question of law correctly - Till further order, no refund to be granted. - HC
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