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 dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
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