Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
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