Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is in that background provisions were incorporated for reimbursement of 75% of SGST. However, impugned Notification dated 7th March, 2019, in effect nullifies, annuls or makes illusionary benefit under I.P. 2016 by introducing a fresh/new ‘End User condition within the State’ having an effect of destroying the acquired and/or vested right of the Petitioner. - Amendments so made quashed - HC
Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is in that background provisions were incorporated for reimbursement of 75% of SGST. However, impugned Notification dated 7th March, 2019, in effect nullifies, annuls or makes illusionary benefit under I.P. 2016 by introducing a fresh/new ‘End User condition within the State’ having an effect of destroying the acquired and/or vested right of the Petitioner. - Amendments so made quashed - HC
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