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 ...
Formal initiation under the tax demand regime requires a distinct Show Cause Notice and a Statement; a summary in FORM GST DRC-01 is supplementary and cannot substitute for the Section 73 Show Cause Notice, so attachment of a tax-determination statement to DRC-01 does not validly initiate proceedings. Documents constituting the SCN, Statement or final Order must be authenticated by the Proper Officer with electronic/digital e-signature under applicable rules; unauthenticated attachments lack legal efficacy. Where an adverse decision is contemplated, a personal hearing must be afforded as a statutory safeguard; failure to provide the mandated hearing breaches natural justice. The impugned order was set aside and fresh proceedings are permitted, with a specified exclusion for limitation.
Formal initiation under the tax demand regime requires a distinct Show Cause Notice and a Statement; a summary in FORM GST DRC-01 is supplementary and cannot substitute for the Section 73 Show Cause Notice, so attachment of a tax-determination statement to DRC-01 does not validly initiate proceedings. Documents constituting the SCN, Statement or final Order must be authenticated by the Proper Officer with electronic/digital e-signature under applicable rules; unauthenticated attachments lack legal efficacy. Where an adverse decision is contemplated, a personal hearing must be afforded as a statutory safeguard; failure to provide the mandated hearing breaches natural justice. The impugned order was set aside and fresh proceedings are permitted, with a specified exclusion for limitation.
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