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...
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
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