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...
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HC dismissed the writ petition challenging the appellate authority's rejection of an appeal beyond statutory limitation period. The court upheld the show cause notice and redemption fine imposed under Sections 122 and 130 of the OGST Act, 2017, for stock shortage discovered during a search and seizure operation. The petitioner's attempt to challenge the procedural aspects under Article 226 was rejected, with the court noting the petitioner's earlier admission of stock shortage and concurrence with penalty payment. The decision emphasized adherence to statutory limitations and judicial discipline, finding no merit in the challenge to the authority's jurisdiction or powers.
HC dismissed the writ petition challenging the appellate authority's rejection of an appeal beyond statutory limitation period. The court upheld the show cause notice and redemption fine imposed under Sections 122 and 130 of the OGST Act, 2017, for stock shortage discovered during a search and seizure operation. The petitioner's attempt to challenge the procedural aspects under Article 226 was rejected, with the court noting the petitioner's earlier admission of stock shortage and concurrence with penalty payment. The decision emphasized adherence to statutory limitations and judicial discipline, finding no merit in the challenge to the authority's jurisdiction or powers.
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