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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Challenge to order allowing the Enforcement Directorate (ED) to retain/seize/freeze documents, digital records, bank accounts seized during search conducted on 07.04.2017. ED directed to defreeze Credit Accounts (CC & BC Account) allowing appellant firm to clear outstanding loan liability, with direction not to dispose of properties securing CC Accounts. Karnataka Bank restrained from releasing more credit into CC Account. Saving and current account to remain frozen till final disposal of criminal trials. Appellant entitled to copies of relied upon documents/seized material and right to apply for release of un-relied documents if not required for further investigation. Appeal dismissed.
Challenge to order allowing the Enforcement Directorate (ED) to retain/seize/freeze documents, digital records, bank accounts seized during search conducted on 07.04.2017. ED directed to defreeze Credit Accounts (CC & BC Account) allowing appellant firm to clear outstanding loan liability, with direction not to dispose of properties securing CC Accounts. Karnataka Bank restrained from releasing more credit into CC Account. Saving and current account to remain frozen till final disposal of criminal trials. Appellant entitled to copies of relied upon documents/seized material and right to apply for release of un-relied documents if not required for further investigation. Appeal dismissed.
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