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...
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
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