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...
The HC dismissed the petition challenging the rejection of a rectification application concerning a mismatch in Form GSTR 3B due to a supplier's failure to file Form GSTR-01. The petitioner failed to respond to the show cause notice, leading to the issuance of the assessment order. The rectification application was rejected as no error apparent on the face of the record existed in the original order. The court held that factual disputes raised by the petitioner must be addressed during the assessment process, not through rectification proceedings. Consequently, the impugned order was affirmed, and no interference was warranted. The petition was dismissed.
The HC dismissed the petition challenging the rejection of a rectification application concerning a mismatch in Form GSTR 3B due to a supplier's failure to file Form GSTR-01. The petitioner failed to respond to the show cause notice, leading to the issuance of the assessment order. The rectification application was rejected as no error apparent on the face of the record existed in the original order. The court held that factual disputes raised by the petitioner must be addressed during the assessment process, not through rectification proceedings. Consequently, the impugned order was affirmed, and no interference was warranted. The petition was dismissed.
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