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...
Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an order passed by a court lacking subject matter jurisdiction is null and void. It concurred with the appellant's interpretation of the law, acknowledging that the remedy for impugning such orders lies in Revision to the Central Government, not by appeal to the Tribunal. The High Court set aside the impugned order and granted the respondent an opportunity to file a Revision under Section 129(DD) of the Act within two months.
Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an order passed by a court lacking subject matter jurisdiction is null and void. It concurred with the appellant's interpretation of the law, acknowledging that the remedy for impugning such orders lies in Revision to the Central Government, not by appeal to the Tribunal. The High Court set aside the impugned order and granted the respondent an opportunity to file a Revision under Section 129(DD) of the Act within two months.
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