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...
GST offences involving liability below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST/CGGST Act, 2017. The High Court noted that the proceedings against the applicant related to a GST liability of less than Rs. 5 crore and held that, on that basis, the alleged offence did not justify an apprehension of arrest. The plea for anticipatory bail under Section 482 BNSS was therefore found to be without merit and was rejected.
GST offences involving liability below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST/CGGST Act, 2017. The High Court noted that the proceedings against the applicant related to a GST liability of less than Rs. 5 crore and held that, on that basis, the alleged offence did not justify an apprehension of arrest. The plea for anticipatory bail under Section 482 BNSS was therefore found to be without merit and was rejected.
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