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 ...
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
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