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...
Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stipulated period, denying principles of natural justice. However, petitioner failed to furnish returns for six months and filed appeal after delay of one year and twenty days, beyond three-month limitation period u/s 107(1). Petitioner's lethargic approach in not filing returns and delayed appeal filing led to dismissal of writ petition, as no perversity found in cancellation order or appellate order beyond statutory limitation period.
Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stipulated period, denying principles of natural justice. However, petitioner failed to furnish returns for six months and filed appeal after delay of one year and twenty days, beyond three-month limitation period u/s 107(1). Petitioner's lethargic approach in not filing returns and delayed appeal filing led to dismissal of writ petition, as no perversity found in cancellation order or appellate order beyond statutory limitation period.
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