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...
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The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was whether the EOU complied with the conditions of Notification No. 22/2003-CE. The Appellate Tribunal held that the EOU had permission to generate power and transfer excess power to the Domestic Tariff Area (DTA) based on Input-Output Norms. As there was no diversion of furnace oil and the demand was solely based on less electricity generation from the oil consumed, the demand was not upheld. The Tribunal set aside the impugned order, allowing the appeal.
The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was whether the EOU complied with the conditions of Notification No. 22/2003-CE. The Appellate Tribunal held that the EOU had permission to generate power and transfer excess power to the Domestic Tariff Area (DTA) based on Input-Output Norms. As there was no diversion of furnace oil and the demand was solely based on less electricity generation from the oil consumed, the demand was not upheld. The Tribunal set aside the impugned order, allowing the appeal.
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