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 tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
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