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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
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