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 allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
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