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...
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The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
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