Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
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HC remanded the matter to the Authority for Advance Ruling following the Supreme Court's decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner was directed to appear before the Authority on 14 July 2025, with the Authority instructed to expedite the decision-making process. The petition was disposed of, effectively reopening the advance ruling proceedings for fresh consideration in light of recent legal developments.
HC remanded the matter to the Authority for Advance Ruling following the Supreme Court's decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner was directed to appear before the Authority on 14 July 2025, with the Authority instructed to expedite the decision-making process. The petition was disposed of, effectively reopening the advance ruling proceedings for fresh consideration in light of recent legal developments.
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