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 ...
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
Note: It is a system-generated summary and is for quick reference only.