Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Penalty for claiming input tax credit based on bogus tax invoices / debit notes - The SCN issued u/s 74 is bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner. - HC
Penalty for claiming input tax credit based on bogus tax invoices / debit notes - The SCN issued u/s 74 is bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner. - HC
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