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 dominant issue was breach of principles of natural justice in a tax adjudication order. The authority failed to consider the taxpayer's attendance at an earlier personal hearing and the documents/objections submitted, and the order did not address the defects raised, rendering it unsustainable; consequently, the impugned order was set aside and the matter remitted for a fresh decision on merits. To balance equities given the taxpayer's belated approach, remand was made conditional on pre-deposit of 50% of the disputed tax in cash within 30 days, failing which the benefit would not enure; upon compliance, bank attachment would stand vacated and a fresh order was directed within three months. - HC
The dominant issue was breach of principles of natural justice in a tax adjudication order. The authority failed to consider the taxpayer's attendance at an earlier personal hearing and the documents/objections submitted, and the order did not address the defects raised, rendering it unsustainable; consequently, the impugned order was set aside and the matter remitted for a fresh decision on merits. To balance equities given the taxpayer's belated approach, remand was made conditional on pre-deposit of 50% of the disputed tax in cash within 30 days, failing which the benefit would not enure; upon compliance, bank attachment would stand vacated and a fresh order was directed within three months. - HC
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