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...
Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credits from farmers to supply to Shell, but does not act as Shell's agent or in joint venture. Shell has no connection with farmers. Carbon credits trading aspect not discussed. Since supply is not composite, question of principal supply is irrelevant. Non-speaking/non-reasoned order violates natural justice.
Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credits from farmers to supply to Shell, but does not act as Shell's agent or in joint venture. Shell has no connection with farmers. Carbon credits trading aspect not discussed. Since supply is not composite, question of principal supply is irrelevant. Non-speaking/non-reasoned order violates natural justice.
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