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 determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequently, the administrative order dated 30th January, 2025 was found procedurally improper, and its enforcement was stayed pending writ petition resolution. The ruling emphasizes that without explicit legislative saving provisions, pending proceedings cannot continue under an omitted rule.
HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequently, the administrative order dated 30th January, 2025 was found procedurally improper, and its enforcement was stayed pending writ petition resolution. The ruling emphasizes that without explicit legislative saving provisions, pending proceedings cannot continue under an omitted rule.
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