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...
HC dismissed petitions challenging territorial jurisdiction of Additional Commissioner, Kanpur to adjudicate show cause notices (SCNs) issued by DGGI Ahmedabad under CGST Act. Petitioners contested jurisdiction based on Circular 169/2022 and Notification 2/2022, arguing Additional Commissioner lacked All-India jurisdiction. Court held that as per Notification 31/2018, Additional/Joint Commissioner has authority to determine tax liability for SCNs issued by DGGI. Court directed petitioners to raise jurisdictional and other contentions during adjudication proceedings, declining to exercise extraordinary writ jurisdiction under Article 226 at this preliminary stage.
HC dismissed petitions challenging territorial jurisdiction of Additional Commissioner, Kanpur to adjudicate show cause notices (SCNs) issued by DGGI Ahmedabad under CGST Act. Petitioners contested jurisdiction based on Circular 169/2022 and Notification 2/2022, arguing Additional Commissioner lacked All-India jurisdiction. Court held that as per Notification 31/2018, Additional/Joint Commissioner has authority to determine tax liability for SCNs issued by DGGI. Court directed petitioners to raise jurisdictional and other contentions during adjudication proceedings, declining to exercise extraordinary writ jurisdiction under Article 226 at this preliminary stage.
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