Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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An approved resolution plan under the IBC extinguished all pre-CIRP income-tax dues, including assessed and unassessed claims, and terminated pending assessment or appellate proceedings for the relevant period. Applying the clean slate principle and Supreme Court authority, the HC held that claims not included in the resolution plan could not survive after approval under section 31. Because the reassessment related to a pre-approval assessment year, the subsequent reassessment order and demand notice had no legal basis and were quashed; the merits of the assessment were treated as academic.
An approved resolution plan under the IBC extinguished all pre-CIRP income-tax dues, including assessed and unassessed claims, and terminated pending assessment or appellate proceedings for the relevant period. Applying the clean slate principle and Supreme Court authority, the HC held that claims not included in the resolution plan could not survive after approval under section 31. Because the reassessment related to a pre-approval assessment year, the subsequent reassessment order and demand notice had no legal basis and were quashed; the merits of the assessment were treated as academic.
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