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 quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed that the summary order merely mentioned the order number, tax period, financial year, issues involved, description of goods, and demand details, but lacked a detailed order supporting it. Consequently, the court set aside the summary order, the consequent recovery action, and the attachment of the petitioner's bank accounts. The respondents were directed to pass an appropriate order for lifting the attachment of the petitioner's bank accounts forthwith.
The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed that the summary order merely mentioned the order number, tax period, financial year, issues involved, description of goods, and demand details, but lacked a detailed order supporting it. Consequently, the court set aside the summary order, the consequent recovery action, and the attachment of the petitioner's bank accounts. The respondents were directed to pass an appropriate order for lifting the attachment of the petitioner's bank accounts forthwith.
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