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 determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
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