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 quashed the original tax assessment order and directed the Deputy Commissioner to provide a hearing and issue a reasoned order considering the taxpayer's reply. The court held that the show cause notice remained valid and proceedings could continue beyond three months. The statutory provision under Section 75(3) allows issuance of remand orders within two years from the original order's communication. The challenge to the Section 74(5) notice was deemed without merit, resulting in the petition's dismissal with no substantial legal grounds supporting the taxpayer's contention.
HC quashed the original tax assessment order and directed the Deputy Commissioner to provide a hearing and issue a reasoned order considering the taxpayer's reply. The court held that the show cause notice remained valid and proceedings could continue beyond three months. The statutory provision under Section 75(3) allows issuance of remand orders within two years from the original order's communication. The challenge to the Section 74(5) notice was deemed without merit, resulting in the petition's dismissal with no substantial legal grounds supporting the taxpayer's contention.
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