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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Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables of the petitioner were subject to GST - The court found the imposition of GST on the petitioner's total trade payables prima facie untenable, considering the petitioner's compliance with statutory requirements for availing ITC. The court agreed that there was a case for more detailed reconsideration regarding GST imposition on inward supplies and availed ITC. It ordered the petitioner to remit 10% of the disputed tax demand under all heads, except trade payables, for reconsideration.
Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables of the petitioner were subject to GST - The court found the imposition of GST on the petitioner's total trade payables prima facie untenable, considering the petitioner's compliance with statutory requirements for availing ITC. The court agreed that there was a case for more detailed reconsideration regarding GST imposition on inward supplies and availed ITC. It ordered the petitioner to remit 10% of the disputed tax demand under all heads, except trade payables, for reconsideration.
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