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...
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
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