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 amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer to be treated with dignity - The stand of the respondents is ambiguous as self-ascertainment is put forward only as defence to the assertion of the petitioner that the payment of amount has been made involuntarily - the contention of payment being made by way of self-ascertainment is liable to be rejected. - Lapse of time and lack of conclusion of investigation has only exacerbated the situation conferring upon the petitioners a right to seek for refund of the amount. - The refund applications at Annexure-'Q' are to be considered and suitable orders be passed - HC
Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer to be treated with dignity - The stand of the respondents is ambiguous as self-ascertainment is put forward only as defence to the assertion of the petitioner that the payment of amount has been made involuntarily - the contention of payment being made by way of self-ascertainment is liable to be rejected. - Lapse of time and lack of conclusion of investigation has only exacerbated the situation conferring upon the petitioners a right to seek for refund of the amount. - The refund applications at Annexure-'Q' are to be considered and suitable orders be passed - HC
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