Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
The case before CESTAT Bangalore involved the interpretation of an exemption notification u/s 12/2012-CE for Additional Duty. The issue was whether a "Grid-Tied Solar Inverter" could be considered a "Solar Power Generating System" for claiming the exemption. The Tribunal held that while the inverter is used in a solar system, it does not constitute the entire system. The respondent failed to satisfy the conditions of the notification, thus not eligible for the exemption. The Commissioner's view of liberal interpretation was rejected, citing the burden of proof on the Revenue. The decision was in line with the Supreme Court's ruling in Dilip Kumar and Company case. The impugned order was set aside, and the appeal was allowed.
The case before CESTAT Bangalore involved the interpretation of an exemption notification u/s 12/2012-CE for Additional Duty. The issue was whether a "Grid-Tied Solar Inverter" could be considered a "Solar Power Generating System" for claiming the exemption. The Tribunal held that while the inverter is used in a solar system, it does not constitute the entire system. The respondent failed to satisfy the conditions of the notification, thus not eligible for the exemption. The Commissioner's view of liberal interpretation was rejected, citing the burden of proof on the Revenue. The decision was in line with the Supreme Court's ruling in Dilip Kumar and Company case. The impugned order was set aside, and the appeal was allowed.
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