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 ...
Job Work: The Tribunal observed that there was no evidence to substantiate the allegation that the appellant carried out activities amounting to 'manufacture' such as quality testing or labelling at their premises. Without identification and quantification of the goods allegedly manufactured, the show cause notice was deemed ex-facie bad in law. Consequently, the demand for central excise duty, interest, and penalties imposed on the appellant company and its partner were set aside. The Tribunal further held that since no suppression of facts with the intention to evade tax was established, invoking the extended period of limitation to demand duty was legally unsustainable.
Job Work: The Tribunal observed that there was no evidence to substantiate the allegation that the appellant carried out activities amounting to 'manufacture' such as quality testing or labelling at their premises. Without identification and quantification of the goods allegedly manufactured, the show cause notice was deemed ex-facie bad in law. Consequently, the demand for central excise duty, interest, and penalties imposed on the appellant company and its partner were set aside. The Tribunal further held that since no suppression of facts with the intention to evade tax was established, invoking the extended period of limitation to demand duty was legally unsustainable.
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