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 ...
The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words "in respect of actions" were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's recommendation enables an informed decision by the government in line with cooperative federalism. The petitions were disposed of, allowing the petitioners to pursue statutory appeals.
The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words "in respect of actions" were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's recommendation enables an informed decision by the government in line with cooperative federalism. The petitions were disposed of, allowing the petitioners to pursue statutory appeals.
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