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...
The HC adjudicated a dispute concerning ITC blocking under CGST Act, 2017, s. 86A. The court examined the petitioner's challenge to the respondents' order regarding a blocked credit of Rs. 46,01,645/-. Upon careful review, the HC found that the petitioner's fundamental concerns were adequately addressed through clarifications provided by the respondents. The court's reasoning focused on the nature of the credit debit and the procedural transparency of the blocking mechanism. Consequently, the HC disposed of the petition, effectively resolving the dispute without mandating substantial further action, thereby affirming the administrative process's integrity in the electronic credit registration system.
The HC adjudicated a dispute concerning ITC blocking under CGST Act, 2017, s. 86A. The court examined the petitioner's challenge to the respondents' order regarding a blocked credit of Rs. 46,01,645/-. Upon careful review, the HC found that the petitioner's fundamental concerns were adequately addressed through clarifications provided by the respondents. The court's reasoning focused on the nature of the credit debit and the procedural transparency of the blocking mechanism. Consequently, the HC disposed of the petition, effectively resolving the dispute without mandating substantial further action, thereby affirming the administrative process's integrity in the electronic credit registration system.
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