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...
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
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