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 allowed the writ petition challenging dismissal of rectification application concerning ITC entitlement under TNGST/CGST Act 2017. Court found petitioner established prima facie case for interference, noting amendments to Section 16 and potential limitation issues under Section 14 of Limitation Act 1963 favoring petitioner. HC observed respondent summarily rejected rectification application against assessment order without proper discussion or consideration of merits. Consequently, HC quashed the impugned order and directed respondent to pass fresh order after examining petitioner's submissions on merits. Petition disposed of with directions for reconsideration.
HC allowed the writ petition challenging dismissal of rectification application concerning ITC entitlement under TNGST/CGST Act 2017. Court found petitioner established prima facie case for interference, noting amendments to Section 16 and potential limitation issues under Section 14 of Limitation Act 1963 favoring petitioner. HC observed respondent summarily rejected rectification application against assessment order without proper discussion or consideration of merits. Consequently, HC quashed the impugned order and directed respondent to pass fresh order after examining petitioner's submissions on merits. Petition disposed of with directions for reconsideration.
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