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...
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
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