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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
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