Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Section 3A authorises capacity based taxation and rules specifying factors and the manner of determining annual production capacity; the challenged notifications and Rules prescribing machine counts, maximum capacities and a mechanistic computation formula fall prima facie within that statutory mandate and are not manifestly ultra vires. The court held the mechanistic capacity formula reasonable for prima facie review, rejecting arguments that omission of working hours or shifts rendered it irrational. Mandated CCTV for compliance and the prescribed duty rate tied to production factors were held prima facie permissible. Interim relief restraining enforcement was refused, without prejudice to final adjudication.
Section 3A authorises capacity based taxation and rules specifying factors and the manner of determining annual production capacity; the challenged notifications and Rules prescribing machine counts, maximum capacities and a mechanistic computation formula fall prima facie within that statutory mandate and are not manifestly ultra vires. The court held the mechanistic capacity formula reasonable for prima facie review, rejecting arguments that omission of working hours or shifts rendered it irrational. Mandated CCTV for compliance and the prescribed duty rate tied to production factors were held prima facie permissible. Interim relief restraining enforcement was refused, without prejudice to final adjudication.
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