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 dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
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