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...
AAR determined that the advance ruling application by the contractor regarding GST rate reimbursement was inadmissible. The ruling authority found the tax liability assessment question does not align with Section 97(2) of CGST Act, 2017. Due to the applicant's failure to respond to official notices and the nature of the query falling outside statutory provisions, no substantive ruling was issued. The application was effectively dismissed without addressing the underlying GST rate dispute between 5% and 12% for the works contract.
AAR determined that the advance ruling application by the contractor regarding GST rate reimbursement was inadmissible. The ruling authority found the tax liability assessment question does not align with Section 97(2) of CGST Act, 2017. Due to the applicant's failure to respond to official notices and the nature of the query falling outside statutory provisions, no substantive ruling was issued. The application was effectively dismissed without addressing the underlying GST rate dispute between 5% and 12% for the works contract.
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