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...
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
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