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...
Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific statutory conditions under Section 128A(3)(b) of the Customs Act, 1962. The tribunal set aside the impugned remand order and directed the Commissioner (Appeals) to re-examine and dispose of the matter afresh on merits, emphasizing the importance of adhering to legal provisions in appellate proceedings. - AT
Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific statutory conditions under Section 128A(3)(b) of the Customs Act, 1962. The tribunal set aside the impugned remand order and directed the Commissioner (Appeals) to re-examine and dispose of the matter afresh on merits, emphasizing the importance of adhering to legal provisions in appellate proceedings. - AT
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