Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The Electricity Act, 2003 gives the State Electricity Regulatory Commission exclusive tariff jurisdiction, and Regulation 20 requires it to consider incentives or subsidies availed by a generating company when fixing tariff. A Union incentive scheme is not immune from regulatory consideration merely because it is a Parliamentary grant, since the Commission regulates the tariff payable by the distribution licensee and does not intercept the grant itself. Tariff fixation must also serve the statutory objective of promoting renewable energy. On that basis, the Generation Based Incentive was treated as a benefit for renewable generators over and above tariff, not as a deduction from tariff.
The Electricity Act, 2003 gives the State Electricity Regulatory Commission exclusive tariff jurisdiction, and Regulation 20 requires it to consider incentives or subsidies availed by a generating company when fixing tariff. A Union incentive scheme is not immune from regulatory consideration merely because it is a Parliamentary grant, since the Commission regulates the tariff payable by the distribution licensee and does not intercept the grant itself. Tariff fixation must also serve the statutory objective of promoting renewable energy. On that basis, the Generation Based Incentive was treated as a benefit for renewable generators over and above tariff, not as a deduction from tariff.
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