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 allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate authority to review the appeal on substantive merits, effectively treating the appeal as timely filed and providing procedural relief to the taxpayer.
HC allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate authority to review the appeal on substantive merits, effectively treating the appeal as timely filed and providing procedural relief to the taxpayer.
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