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 adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner's submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.
HC adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner's submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.
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