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 ...
The HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for demand of GST and reversal of alleged ineligible ITC, holding such consolidation to be without jurisdiction and a judicial overreach. The court reaffirmed the statutory limitation scheme under the CGST Act, 2017 - tax periods are tied to returns (monthly or annual) and demands must respect the time limits in Sections 73 and 74 - so SCNs must be framed with reference to discrete financial years. Prior observations by a coordinate bench were noted but the HC granted the petition and set aside the impugned consolidated notices.
The HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for demand of GST and reversal of alleged ineligible ITC, holding such consolidation to be without jurisdiction and a judicial overreach. The court reaffirmed the statutory limitation scheme under the CGST Act, 2017 - tax periods are tied to returns (monthly or annual) and demands must respect the time limits in Sections 73 and 74 - so SCNs must be framed with reference to discrete financial years. Prior observations by a coordinate bench were noted but the HC granted the petition and set aside the impugned consolidated notices.
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