Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Separate statutory appeals by a company and its director require an independent opportunity of hearing on their respective liabilities, even where they arise from a composite adjudication order. Confirmation of a director's personal penalty while deciding only the company's appeal, without making the director a party or hearing him and while his own appeal remains pending, violates natural justice. Such confirmation effectively disposes of the director's independent appeal and deprives him of the consequential appellate remedy. The penalty confirmation against the director was quashed, leaving his pending appeal to be decided independently and without influence from the prior appellate observations.
Separate statutory appeals by a company and its director require an independent opportunity of hearing on their respective liabilities, even where they arise from a composite adjudication order. Confirmation of a director's personal penalty while deciding only the company's appeal, without making the director a party or hearing him and while his own appeal remains pending, violates natural justice. Such confirmation effectively disposes of the director's independent appeal and deprives him of the consequential appellate remedy. The penalty confirmation against the director was quashed, leaving his pending appeal to be decided independently and without influence from the prior appellate observations.
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TaxTMI 
TaxTMI 
