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 challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns. The petitioner did not respond to a show cause notice. The court found that the petitioner relied on a notification for GST exemption. The impugned orders were set aside with a condition for the petitioner to remit 10% of disputed tax demands within two weeks, after crediting a specific amount already paid. The writ petition was disposed of, granting the petitioner an opportunity to contest the tax demands on merits.
The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns. The petitioner did not respond to a show cause notice. The court found that the petitioner relied on a notification for GST exemption. The impugned orders were set aside with a condition for the petitioner to remit 10% of disputed tax demands within two weeks, after crediting a specific amount already paid. The writ petition was disposed of, granting the petitioner an opportunity to contest the tax demands on merits.
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