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 directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
The HC directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
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