This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
MOOWR Instructions for denying benefit to Solar Power Generation Units was quashed
Case Law Details
- Case Name
- ACME Heergarh Powertech Private Limited Vs Central Board of Indirect Taxes And Customs &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 06/05/2024
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACME Heergarh Powertech Private Limited Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court)
Conclusion: The statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) could not be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962.
Held: The writ petitions was filed challenging the validity of instructions dated July 9, 2022, issued by the Central Board of Indirect Taxes and Customs in exercise of powers conferred by Section 151A of the Customs Act...
Author Info
