RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Adverse findings require articulation of the evidential basis and engagement with material facts; where an order imposes penalty on an individual for alleged aiding and abetting but records only conclusory statements that the person received and transferred funds without discussing or identifying supporting evidence, the lack of reasons is fatal and justifies setting aside the penalty and remittal. The operative legal point is that tribunals and adjudicating authorities must record reasoned findings tying conclusions to specific evidence, failing which the affected order cannot be sustained.
Adverse findings require articulation of the evidential basis and engagement with material facts; where an order imposes penalty on an individual for alleged aiding and abetting but records only conclusory statements that the person received and transferred funds without discussing or identifying supporting evidence, the lack of reasons is fatal and justifies setting aside the penalty and remittal. The operative legal point is that tribunals and adjudicating authorities must record reasoned findings tying conclusions to specific evidence, failing which the affected order cannot be sustained.
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