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 ...
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
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