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 allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision follows the precedent established by Jharkhand HC and aligns with the Central Board of Indirect Taxes and Customs Notification No.22/2024, providing a special procedure for rectification of orders involving input tax credit contraventions.
HC allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision follows the precedent established by Jharkhand HC and aligns with the Central Board of Indirect Taxes and Customs Notification No.22/2024, providing a special procedure for rectification of orders involving input tax credit contraventions.
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