Byju’s Second Rights Issue for Raising Funds Halted by NCLT  ||  Byju’s Second Rights Issue for Raising Funds Halted by NCLT  ||  Gau. HC: Party Can Invoke Arbitration Despite Alternative Remedy Available Under RERA Act  ||  Mad. HC: Sexual Harassment at Workplace a ‘Continuing Offence’ If Causes Constant Trauma and Fear  ||  Delhi High Court: U/S 9 of Arbitration and Conciliation Act, 1996, Scope of Inquiry is Limited  ||  Meghalaya High Court: Bail Plea Rejected Despite Delay in Trial  ||  Pat. HC: After Commen. of Trial, Amen. of Pleadings Allowed if Required to Arrive at Just Conclusion  ||  Gau. HC: If Delay in Filing Matri. Appeal Not Satisfactorily Expl., Bar Against Remarriage Not Applic  ||  Bombay High Court: Release of Film "Shaadi Ke Director Karan Aur Johar" Restrained  ||  Mad. HC: Separate Norms for Transgender Persons in Employment and Education    

Search Results for Tag : Demand

News

CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT: Penalty Under Central Excise Act is Not Sustainable by Third Party Evidence(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Delhi has ruled that the demand of duty and penalty under the Central Excise Act, 1944 is not sustai.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Act, 1944, demand of duty



Bombay HC: Accept Cheques & Demand Drafts For Bails and Sureties(02.12.2016)

Bombay High Court has issued a notice directing all subordinate Courts in State to begin accepting cheques and demand drafts instead of provisional ca.....

Tags : Bombay High Court, Cheques, Demand Drafts, Bails, Sureties



Patna HC: Order for Interim Compensation Under NI Act Can be Enforced As 'Public Demand'(12.05.2022)

Patna High Court has ruled that an order for payment of interim compensation under the Negotiable Instruments Act, 1881 (NI Act) can be enforced under.....

Tags : Patna High Court, Negotiable Instruments Act, 1881, & Orissa Public Demands Recovery Act, 1914, public demand



SC: Criminal Proceedings Cannot be Quashed on The Basis of Stay Granted by CESTAT(22.06.2022)

Supreme Court has held that the criminal proceedings cannot be quashed on the basis of the fact that stay of demand was granted by the Customs Excise .....

Tags : Supreme Court, Criminal Proceeding, Stay of Demand



P&H HC: Electricity Consumer Liable to Pay Surcharge if Consumption in Excess of Sanctioned Load(18.07.2022)

Punjab and Haryana High Court has held that in case of electricity consumption beyond the sanction load, the electricity consumer is liable to pay pen.....

Tags : Punjab and Haryana High Court, Electricity Consumer, Demand Surcharge



J&K&L HC: Issue of Demand Notice Delivery Due to Variation in Postal Receipt to be Decided at Trial(03.11.2022)

Jammu and Kashmir and Ladakh High Court has held that if correct address of accused is mentioned in complaint and in demand notice under Section 138 o.....

Tags : Jammu and Kashmir and Ladakh High Court, Demand Notice, Address



CIVIL - Freedom of Religion can't Trump Demands of Public Order: Madras HC(18.03.2019)

Madras High Court has observed that the right to freedom of religion cannot trump the demands of public order, while dismissing a plea against restric.....

Tags : Madras High Court, Freedom of Religion, Demands of Public Order



Bombay HC: Daughter Making Monetary Demand from Father Not Meant to Abet His Suicide(28.09.2022)

Bombay High Court while quashing FIR registered against woman accused of abetting suicide of her father, has held that it is unlikely that she demande.....

Tags : Bombay High Court, Suicide, Monetary Demand



Kerala HC: Non-Delivery of Demand Notice No Reason to Quash Complaint(17.11.2022)

Kerala High Court has refused to quash a complaint under Section 138 of Negotiable Instruments Act, merely because the demand notice issued in local l.....

Tags : Kerala High Court, Complaint, Demand Notice



TDSAT Dismisses ISP Netmagic’s Plea Against DoT’s AGR Demand(23.11.2020)

Telecom Disputes Settlement & Appellate Tribunal (TDSAT) has dismissed Internet service provider (ISP) Netmagic Solutions' plea to prevent the Departm.....

Tags : Telecom Disputes Settlement & Appellate Tribunal, Adjusted Gross Revenue Demand



Kerala High Court Stays Show-Cause Notice for IGST Demand on Ocean Freight(10.03.2021)

Kerala High Court has issued the notice to the Central Board of Indirect Taxes and Customs (CBIC) upon a plea challenging applicability of the goods a.....

Tags : Kerala High Court, IGST Demand on Ocean Freight



Kerala HC: Demand Notice Need Not Disclose Nature of Transaction Leading to Issuance of Cheque(19.03.2021)

Kerala High Court has held that a demand notice under Section 138 of the Negotiable Instruments Act, 1881 need not disclose the nature of transaction .....

Tags : Kerala High Court, Demand Notice u/s 138 NI Act



CESTAT, Delhi Quashes Order Confirming Demand of Service Under ‘Works Contract’(15.02.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the order confirming demand of service tax under “works contract” even if .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Demand of Service



SC: Direct Evidence of Bribe Demand Not Necessary for Conviction Under POCA(15.12.2022)

Supreme Court Constitution Bench has held that direct evidence of demand of bribe is not necessary to convict a public servant under the Prevention of.....

Tags : Supreme Court, Constitution Bench, Prevention of Corruption Act, Bribe Demand



SC: Mere Dispute on Monetary Demand Doesn’t Attract Offence of Criminal Breach of Trust(04.01.2023)

Supreme Court has held that even if complainant is of opinion that monetary demand or claim is incorrect and not payable, an offence under section 405.....

Tags : Supreme Court, Criminal Breach of Trust, Monetary Demand



SC Strikes Down Proviso Curtailing Powers of ITAT to Grant Stay of Demand for More Than 365 Days(12.04.2021)

Supreme Court has struck down a proviso in the Income Tax Act, 1961 which curtailed the powers of the Income Tax Appellate Tribunal to grant stay of d.....

Tags : Supreme Court, Stay of Demand



Delhi HC Asks Centre Response on Difference in Demand and Allocation of Oxygen(30.04.2021)

Delhi High Court has asked Centre's response regarding Delhi government's submissions with respect to differences in demanded and allocated amounts of.....

Tags : Delhi High Court, Demand and Allocation of Oxygen



Delhi HC Calls for High Level meeting for Assessing Demand for Tocilizumab in India(07.05.2021)

Delhi High Court has called for a high level meeting for assessing the demand for Tocilizumab in India and also to discuss the modalities for import a.....

Tags : Delhi High Court, Demand for Tocilizumab in India



NCLAT: Cannot Dismiss Insolvency Plea Over Claims Disputed After Demand Notice(29.07.2019)

National Company Law Appellate Tribunal (NCLAT) has directed the National Company Law Tribunal (NCLT) to decide over an insolvency plea filed against .....

Tags : NCLAT, Demand Notice



CBDT Issues Norms for Faster Refund in Pending Tax Demand Cases(02.02.2016)

Central Board of Direct Taxes (CBDT) has issued guidelines for expeditious tax refund of up to Rs.5,000 in cases where the department wants to adjust .....

Tags : Central Board of Direct Taxes, Tax Demand Cases



Kerala High Court Clarifies Demand of Gawking Charges to be Penalized(02.11.2021)

Kerala High Court has made it clear that any attempt made in the State to demand gawking charges (popularly known as nokkukooli) will be penalised und.....

Tags : Kerala High Court, Demand of Gawking Charges



Delhi HC Denies Divorce Saying Wife's Allegation of Dowry Demand Didn't Amount to Cruelty(11.11.2021)

Delhi High Court has observed that normal wear and tear in a marital relationship is to be expected, however, it cannot be a reason to end the relatio.....

Tags : Delhi High Court, Wife's Allegation of Dowry Demand Didn't Amount to Cruelty



SC: No Additional Tax Demand u/s 143(1)(a) if There was No Intention to Evade Tax(01.04.2020)

Supreme Court has ruled that the additional tax under the provisions of Section 143(1)(a) of the Income Tax Act, 1961 cannot be imposed if there was n.....

Tags : Supreme Court, Additional Tax Demand



Supreme Court: Demand of Money for Construction of House is Dowry Demand(12.01.2022)

Supreme Court has observed that demand of money for construction of a house is a dowry demand to attract offence under Section 304B of the Indian Pena.....

Tags : Supreme Court, Dowry Demand



SC Disapproves Estranged Wife's Demand That Alternate House Should Have Same Luxuries(06.12.2021)

Supreme Court has disapproved the stand taken by an estranged wife that the alternate accommodation offered to her should have the same luxuries as he.....

Tags : Supreme Court, Estranged Wife's Demand



Ker. HC: Demand of Bribe to be Established by Prosecution in Case of Obtainment & Not in Acceptance(24.01.2024)

Kerala HC while explaining the provisions of Sec. 7 of Prevention of Corruption (Amendment) Act, 1918 has observed that in the case of acceptance of b.....

Tags : Kerala HC, Section 7 of PC Act, Demand of bribe



INTERIM BUDGET – 2024(01.02.2024)

• Tax Rates to be retained for direct and indirect taxes including import duties • Exemption granted to some IFSC units, that was expiring on March 3.....

Tags : Tax Rates, IFSC Units, Direct Tax Demands



SC: Demand for Additional Tax Can be Made Only if Assessee Intended to Evade Tax(20.03.2020)

Supreme Court has observed that demand for Additional Tax under Section 143(1-A) of the Income Tax Act, 1961 can only be invoked when the lesser amoun.....

Tags : Supreme Court, Demand for Additional Tax



Supreme Court: Offences Pertaining to Dowry Demand are Offences Against Society(11.02.2020)

Supreme Court has observed that offences pertaining to demand of dowry are not private offences, but offences against the society. The Court further o.....

Tags : Supreme Court, Dowry Demand



Lok Sabha Passes Demands for Grants and Appropriation Bill 2022(25.03.2022)

Lok Sabha has passed the Demands for Grants and Appropriation Bill 2022, authorising the government to withdraw Rs 122.43 lakh crore from the Consolid.....

Tags : Lok Sabha, Demands for Grants and Appropriation Bill 2022



Supreme Court: Electricity Supply Cannot Be Disconnected For Recovery of Additional Demand(20.02.2020)

Supreme Court has held that the licensee company cannot take recourse to the coercive measure of disconnection of electricity supply, for recovery of .....

Tags : Supreme Court, Electricity Supply, Additional Demand



HP HC Grants Relief to Quash FIR Filed by Wife for Demand of Dowry and Outraging Modesty(09.03.2022)

Himachal Pradesh High Court has granted relief to a husband by quashing a First Information Report lodged against him by his wife for allegedly demand.....

Tags : Himachal Pradesh High Court, Demand of Dowry, Outraging Modesty



NCLAT: Failure to Reply to Demand Notice Does Not Preclude Corporate Debtor from Raising Dispute(15.03.2022)

National Company Law Appellate Tribunal has held that the mere fact that the corporate debtor did not reply to the demand notice by the Operational Cr.....

Tags : National Company Law Appellate Tribunal, Failure to Reply to Demand Notice



Delhi HC: Deposit of 20% of Disputed Tax Not Pre-Condition for Stay of Recovery Proceedings(01.04.2022)

Delhi High Court has held that requirement to pay twenty per cent of disputed tax demand is not a pre condition in all cases for putting demand recove.....

Tags : Delhi High Court, twenty per cent of disputed tax, demand recovery



International Cases

Function of Court is to determine whether there is a genuine dispute, Courts are not expected to undertake an extended inquiry or to weigh the merits of the dispute(27.02.2020)

The Plaintiffs filed an application pursuant to Section 459G and Section 459H of the Corporations Act, 2001 to set aside a statutory demand served by .....

Tags : Dispute, Existence, Statutory demand, Validity



Once a guarantee is valid on the face of it, the contractual obligation of the bank is to pay the nominated beneficiary, if the conditions are met(30.12.2022)

In present case, the High Court dismissed the application brought by the liquidators of the Appellant, Cape Concentrate (Pty) Ltd. to set aside, as a .....

Tags : Payment, Demand, Bank guarantees



Company served with a statutory demand may apply to the court for an order setting it aside within 21 days after its service(26.07.2023)

The Plaintiff, Corinthian Mining Pty Ltd (Corinthian), is seeking to set aside the Defendant's statutory demand for payment of a non-judgment debt in .....

Tags : Debt, Demand, Legality



Notifications & Circulars

Indian Railways to provide Content on Demand Service on Trains and Stations(14.01.2020)

Content on Demand (CoD) will soon be available in all Premium/Express/Mail trains and Suburban trains of Indian Railways. With an aim to generate more.....

Tags : Content, Demand Service, Trains and Stations



Demand of Indian products in international market(17.03.2021)

India's share in world merchandise exports remained constant at 1.7% in 2017, 2018 and 2019 (Jan-Dec). However, India's rank as an exporter improved f.....

Tags : Demand, Indian products, International market



Withdrawal of Specified Banknotes : Cash requirements of pensioners and Armed Forces Personnel(24.11.2016)

In view of the withdrawal of legal tender character of the Specified Banknotes (SBN) demand for cash is expected from Government officials and pension.....

Tags : Demand, Bank notes, Government officials



Review of the capacity planning framework of stock exchanges and clearing corporations(08.10.2015)

Due to an increase in trading volume resulting from a growth of the stock market, the Securities and Exchange Board of India has reiterated the need f.....

Tags : Due to an increase in trading volume resulting from a growth of the stock market, the Securities and Exchange Board of India has reiterated the need for stock exchanges and clearing corporations to maintain sufficient capacity to be able to handle the increased demand. Some of new directions with regards to capacity are: installed capacity being at least one and a half times of projected peak load; and all software and hardware needs to be adequately sized to meet the requirements.



Adjudication of notices issued on CERA/CRA objection(08.04.2016)

The Central Board of Excise and Customs added to its efforts to reduce litigation arising out of indirect tax disputes. Its latest Circular has prescr.....

Tags : Cbec, demand notice, litigation, cag



Recovery of confirmed demands during pendency of stay application(04.07.2016)

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pendin.....

Tags : excise, confirmed demand, stay application



Judgments

Legal proceedings cannot be initiated without completing assessment proceedings(14.06.2017)

In facts of present case, Appellant imported P-68 watch movement from Hong Kang and filed Bills of Entry. On basis of invoice issued by overseas suppl.....

Tags : Proceedings, Demand, Maintainability



Statement of person relied upon in confirming demand be allowed to be cross-examined(13.06.2017)

Appellants are engaged in manufacture of copper tubes and availed benefit of CENVAT credit on various inputs, including copper ingots. On basis of inv.....

Tags : Witnesses, Cross-examination, Demand, Confirmation



Correct value of clearances intended to nil rate of duty should include value of clearances of one arm factory belonging to same manufacturer(21.06.2017)

Present appeals have been filed against order in original passed by Commissioner of Central Excise. Central Excise officers carried out such operation.....

Tags : Demand, Penalty, Validity



Capital goods removed from factory should be received back within 180 days and if not received, Appellant is required to reverse the credit availed on such capital goods(29.06.2017)

In facts of present case are that, Appellants had availed CENVAT credit on capital goods and transferred same to their sister unit adjacent to their f.....

Tags : Demand, Penalty, Validity



Handling of transportation of goods, by itself unless it is an organised activity would not fall within definition of cargo handling service(10.07.2017)

In facts of present case, Respondent was engaged in providing services relating to shifting and loading of railway sleepers to M/s. Rural Engineering .....

Tags : Demand, Confirmation, Validity



Substantial benefits cannot be denied because of procedural irregularity(20.07.2018)

In facts of present case, the Appellant, who is engaged in the manufacture of Textile Chemicals & Oil has two units that is unit number-III and unit n.....

Tags : Cenvat credit, Demand, Validity



In the case of any taxing statute, the same is required to be interpreted literally(20.06.2018)

In facts of present case, the Appellant is engaged in the manufacture of sponge iron, billets, rolled items and other goods falling under Chapters 72,.....

Tags : Demand, Rule, Applicability



Clandestine removal allegations cannot be upheld on basis of sole statement of one of employees, unless same are corroborated by other independent evidences(24.08.2018)

The Appellant's factory is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central E.....

Tags : Demand, Penalty, Legality



Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)

In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....

Tags : Demand, Confirmation, Differential duty



CENVAT credit on GTA service is not eligible from factory to buyer's premises and eligible only upto place of removal which is factory gate(09.07.2018)

The Appellants are manufacturers of radiators and parts and are availing the facility of CENVAT credit of duty paid on inputs and service tax paid for.....

Tags : Credit, Eligibility, Demand, Confirmation



When adopting a particular process, if a transformation takes place, which makes the changes in the character and usage of the product, the process would amount to "manufacture"(23.07.2018)

The Appellants herein are the house labour contractors of Larsen & Toubro Ltd. (L & T) who is the principal manufacturer of transmission towers and is.....

Tags : Demand, Confirmation, Validity



Confessional statements solely in absence of any cogent evidences cannot make foundation for levying excise duty on ground of evasion of tax(31.07.2018)

The brief facts of the case are that, the Appellant were engaged in the manufacture of Pan Masala and Pan Masala containing tobacco (Gutkha). Appellan.....

Tags : Demand, Penalty, Legality



CENVAT credit can be availed on the basis of debit notes(14.12.2018)

In instant matter, the Appellant herein is a Public Sector Undertaking engaged in manufacture of various petroleum products and have been availing the.....

Tags : Demand, Penalty, Confirmation



Case of demand of dowry must co-relate with marriage or pre-marriage stage and not every demand after marriage will come within purview of dowry(06.12.2018)

Present application under Section 482 of Code of Criminal Procedure, 1973 (CrPC) has been filed to quash the proceeding of case under Sections 498A, 3.....

Tags : Dowry demand, Proceedings, Quashing of



Transaction value is a normal price at which such goods are ordinarily sold by Assessee to a buyer where buyer is not related persons and price is sole consideration(15.11.2018)

The Appellants are engaged in manufacture of sponge iron, ingots, billets and silicon manganese. They are availing the credit of Cenvat duty paid on i.....

Tags : Demand, Confirmation, Validity



Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality



When Appellant has reversed Credit as per Rule 6(3A)(ii) of CCR, 2004, Department cannot insist Appellant to pay an amount equal to 6% of value of the exempted services/products(11.02.2019)

The Appellants are engaged in providing 'Beauty Treatment Service' and 'Health Club and Fitness Service'. They are also engaged in trading activity an.....

Tags : Demand, Confirmation, Validity



Excise duty liability should be computed considering sale value charged to independent customers as assessable value for purpose of valuation of job worked goods(02.01.2019)

The Appellant Bijal Packaging and B.B. containers both are situated at one factory premises were engaged in the manufacture of metal tin container. Th.....

Tags : Cenvat credit, Demand, Validity



Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)

In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....

Tags : Demand, Confirmation, Legality



Simultaneous penalties under Section 76 as well as 78 of Finance Act cannot be imposed(26.02.2019)

The Respondents are engaged in providing advertising services by displaying the advertisement of their clients on bus back panels, bus shelters etc., .....

Tags : Demand, Penalty, Levy



Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)

The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....

Tags : Demand, Confirmation, Legality



Transaction value has to be accepted as correct assessable value and same cannot be enhanced on basis of NIDB data(19.06.2019)

As per facts on record, the Appellant is manufacturer of 'Aluminum Ingots and for the said purpose, they imported aluminium dross under the cover of t.....

Tags : Demand, Penalty, Legality



Wilful conduct which is likely to drive the woman to commit suicide is necessary for conviction under Section 498A of IPC(18.07.2019)

In facts of present case, FIR was registered on the statement of PW-11, the mother of the deceased. A charge sheet was filed. Later, charges were fram.....

Tags : Conviction, Legality, Dowry demand, Proof



Reimbursable cost of expenditure is to be treated as a consideration for taxable services(08.12.2017)

Instant appeals are against the common impugned order of Commissioner of Service Tax. Both Revenue as well as the Assesses preferred appeal. The Appel.....

Tags : Demand, Confirmation, Validity



When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)

The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....

Tags : Demand, Confirmation, Legality



Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)

Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....

Tags : Demand, Confirmation, Legality



Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)

The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....

Tags : Demand, Confirmation, Legality



Department can re-open proceedings after issuance of discharge certificate only when there is substantial and conscious mis-declaration(21.10.2019)

The brief facts of the case are that, the Respondents filed VCES declaration under Section 107 of the Finance Act, 2013 as amended. They paid service .....

Tags : Demand, Interest, Deletion, Legality



Once goods were certified to be warehoused by consignee, consigner cannot be held responsible for contravention of law(12.09.2019)

The brief facts of the case are that, the Appellants are engaged in the manufacture of Polyester Knitted Fabrics from Polyester Yarn. They are clearin.....

Tags : Demand, Penalty, Confirmation



Duty demand consequent to denial of credit cannot be raised from an Input Service Distributor(02.01.2020)

The facts of the case in brief are that, the Appellant is engaged in the business of manufacture of coal tar products at various manufacturing units. .....

Tags : Demand, Penalty, Legality



No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)

The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....

Tags : Demand, Confirmation, Legality



Any change in law is to be applied prospectively only and cannot be applied retrospectively to detriment of Appellants(20.12.2019)

In facts of present case, Department has conducted stock taking of the unit of the Appellants, Eastern Silk Industries, an EOU unit. The Department al.....

Tags : Demand, Penalty, Legality



In absence of mutuality of interest and financial flow back from one firm to another, clubbing of clearances is not permissible(08.05.2018)

In facts of present case, Trueline Appliances Private Limited (TAPL) and 3D International (3D) were engaged in the activity of importing and trading o.....

Tags : Demand, Penalty, Validity



Licensee company cannot take recourse to coercive measure of disconnecting electricity supply for recovery of additional demand raised after expiry of two years limitation period(18.02.2020)

In the present case, for the period July, 2009 to September, 2011, the Respondent along with other consumers were billed by the licensee company (the .....

Tags : Electricity supply, Additional demand, Recovery



For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)

The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....

Tags : Demand, Confirmation, Legality



Deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA(14.08.2018)

Present appeals have been filed by Surya Life Sciences Limited and its director against confirmation of demand of duty and imposition of penalties. Le.....

Tags : Demand, Confirmation, Validity



A condition for clearance of dues cannot be termed as unreasonable or arbitrary(01.06.2020)

The Respondent is an auction-purchaser of a unit owned by SB Beverages Private Limited, which failed to pay its dues, resulting in the auction by Synd.....

Tags : Demand, Quashing, Legality



Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)

The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....

Tags : Demand, Confirmation, Legality



For invoking extended period of limitation, there should be an intention to evade duty(14.09.2018)

The Appellants are having a unit of Maidens Hotels for providing Renting of Immovable Property Services, Mandap Keeper Service, Dry Cleaning Services,.....

Tags : Demand, Confirmation, Validity



Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)

In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....

Tags : Demand, Confirmation, Legality



If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)

The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......

Tags : Demand, Confirmation, Legality



Issuance of Demand Notice under Section 8(1) of IBC is not a mere formality but a mandatory provision(29.01.2021)

The present Appeal has been filed against the impugned order passed by Adjudicating Authority (National Company Law Tribunal), New Delhi admitting Com.....

Tags : CIRP, Service, Demand Notice



Mere taking of cenvat credit in book of account would not entail interest and penalty unless same is drawn from account of the government by way of refund or utilisation against duty dues(23.01.2019)

Appellant manufactures bright bar of stainless steel, and mild steel and mild steel wire. It has registered under the Central Excise Act. It availed c.....

Tags : Duty demand, Interest, Penalty



A demand notice delivered by an Advocate duly instructed by the Operational Creditor is a valid demand notice for purposes of initiation of CIRP(08.01.2021)

In present case, Application filed by the Appellant- Operational Creditor under Section 9 of the Insolvency and Bankruptcy Code, 2016 ("I&B Code") cam.....

Tags : Application, Maintainability, Demand notice



Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)

Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....

Tags : Demand, Confirmation, Legality



If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)

The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....

Tags : Demand, Confirmation, Legality



Cause and reason are immaterial in determining if demand made in nexus of marriage is for dowry(13.08.2015)

Any demand for property or a valuable security, directly or indirectly, that has nexus with marriage would constitute a demand of dowry, regardless of.....

Tags : Dowry, cause, reason, demand



Once an act was done in accordance with law, the presumption was in favour of such act or document and not against the same(03.10.2017)

Instant revision petition has been filed under Section 21(b) of the Consumer Protection Act, 1986 against the impugned order, passed by the State Comm.....

Tags : Power connection, Clubbing, Demand, Validity



Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)

The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....

Tags : Demand, Confirmation, Legality



Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....

Tags : Demand, Confirmation, Legality



When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)

The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....

Tags : Demand, Confirmation, Legality



Substantive right cannot be denied merely on procedural irregularity(12.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby the Commissioner has rejected th.....

Tags : Demand, Confirmation, Validity



Only on the basis of statement of third party, no demand could be made(06.01.2022)

The Appellant is engaged in the manufacture of M.S. Ingots, which are dutiable and is registered with the Department. The Appellant has been making re.....

Tags : Demand, Penalty, Legality



Mere handing over of currency notes not illegal gratification(12.04.2016)

Merely handing over money to a government official is insufficient to establish illegal gratification in the absence of proof of demand, the Supreme C.....

Tags : Illegal gratification, proof of demand



Mere failure to enclose a copy of Notification could not be a ground for denial of relief(23.01.2020)

The Appellant, during the year 1993 imported 96 tons of the chemical "Acetic Anhydride" under three Bills of Entry through the Inland Water Container .....

Tags : Import, Demand, Legality



There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)

The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....

Tags : Demand, Confirmation, Legality



Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary(06.09.2021)

The State of Kerala, is aggrieved by the judgement of the High Court, which allowed the Respondent’s -("the licensee") writ petition -whereby he claim.....

Tags : Demand, Quashing, Legality



Credit on Outdoor Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable(03.09.2021)

The issue involved in the present case is that whether the Appellant is liable to pay interest on the Cenvat credit availed on the contribution of ser.....

Tags : Demand, Interest, Legality



Provisions of Section 9D of the Central Excise Act, 1944 are mandatory in nature and have to be followed by the Adjudicating Authority, the absence of which vitiates the adjudicating process(06.01.2022)

The Appellant is a trader of Iron & Steel products and is engaged in purchase and sale of CTD/TMT bars. According to the Department, present is a case.....

Tags : Demand, Confirmation, Validity



Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)

The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....

Tags : Demand, Confirmation, Legality



Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)

In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....

Tags : Demand, Confirmation, Legality



Service tax can be levied only if consignment notes are issued(27.01.2022)

Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....

Tags : Demand, Confirmation, Legality



VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)

The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....

Tags : Demand, Confirmation, Legality



In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)

The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....

Tags : Demand, Confirmation, Legality



Onus lies on Department to justify admissibility or inadmissibility of Appellant's availment and utilisation of cenvat credit(28.09.2018)

In present matter, the Appellant company is engaged in rendering event management service, advertising service, sponsorship and business consultation .....

Tags : Input credit, Demand, Penalty



Bank can avail credit of the Service Tax on the deposit insurance service provided by DICGC(10.06.2022)

In facts of present case, on the basis of intelligence received that the Appellant-bank had wrongly availed CENVAT Credit in respect of the Service Ta.....

Tags : Demand, Confirmation, Legality



Once there is no suppression of facts, question of imposition of penalty does not arise(10.06.2022)

The Appellants in the present case are engaged in the manufacture of Sponge Iron, Ingot, Billet, Silico Manganese etc. They are also availing the Cenv.....

Tags : Demand, Penalty, Confirmation



Institute in academics, cannot be presumed, to have a lack of clarity qua the language of legal provisions and respective notifications/circulars(30.07.2018)

The facts relevant in present case are that, IILM Institute of Higher Education is being run by a charitable society registered under Societies Regist.....

Tags : Demand, Confirmation, Validity



Construction of statutory phrase, placed by a circular issued by the Central Board of Excise and Customs is binding on the Revenue till the same is withdrawn(12.04.2022)

The brief fact of the case is that based on intelligence that Appellant was not paying Service tax on the Construction activities carried out by him, .....

Tags : Demand, Circular, Applicability



IT services provided by Assessee to associate Company in USA amounts to export of service(06.06.2022)

The issue involved in the present case is that whether the IT Service provided by the Appellant to their associate company Celtic Cross Holding Inc. U.....

Tags : Demand, Confirmation, Legality



Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)

In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....

Tags : Demand, Confirmation, Legality



Buyer's premises cannot in law be a "place of removal" under Section 4 of Central Excise Act(30.06.2022)

The Appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the Appellants were recovering.....

Tags : Demand, Confirmation, Legality



Benefit of extended period of limitation is not available to Revenue when there being no element of fraud, mis-statement or contumacious conduct(15.03.2022)

The brief facts are that the Appellants are registered with the Central Excise Department and engaged in the manufacture of galvanised towers and stru.....

Tags : Demand, Penalty, Legality



Pre-condition of deposit of twenty percent of the demand can be relaxed in appropriate cases(23.03.2022)

Present writ petition has been filed challenging the orders passed by the Respondents whereby the stay application filed by the Petitioner had been di.....

Tags : Demand, Pre-condition, Deposit



When assessee is not rendering services as consulting engineer, he is not liable to pay the service tax(24.08.2022)

The Revenue has preferred the present appeals dissatisfied with the impugned common judgment and order passed by the Customs, Excise and Service Tax A.....

Tags : Demand, Penalty, Deletion



Mere mentioning of product in the tariff is not sufficient to attract excise levy(18.10.2016)

Appellant is engaged in the manufacture of dry battery cell liable to central excise duty. They were availing Cenvat Credit of duty paid on inputs and.....

Tags : Demand, Penalty, Confirmation



Assessing Officer is bound to furnish reasons within a reasonable time(25.04.2022)

Present writ Petition has been filed challenging the notice issued by the Respondent under Section 148 of the Income Tax Act, 1961 and the assessment .....

Tags : Demand notice, Penalty, Legality



Burden to prove non-receipt of the inputs is required to be discharged by Revenue by sufficient evidence(17.08.2022)

Appellants are engaged in the manufacture of Copper Rods/Wires etc. They were availing of the benefit of Cenvat credit facility. The intelligence was .....

Tags : Demand, Cenvat credit, Legality



Mere shortage cannot ipso facto lead to the allegation of clandestine removal(13.09.2022)

Present appeal has been filed challenging the Order-in-Appeal passed by the Commissioner (Appeals), by which the learned Commissioner dismissed the ap.....

Tags : Demand, Confirmation, Penalty



CENVAT credit is allowable on the inputs used in production of electricity which is supplied free of cost to the assessee's sister unit(06.09.2022)

In present case, the Respondent is engaged in manufacture of Ferro Alloys falling under Chapter 72 of the Central Excise Tariff. It also has another u.....

Tags : Cenvat credit, Demand, Validity



Extended period of limitation could not be invoked as intention to evade duty cannot be alleged against Assessee(05.09.2022)

Present appeal has been filed by Nabros Pharma Pvt Ltd against confirmation of demand of service tax, interest and imposition of penalty. The Appellan.....

Tags : Demand, Penalty, Legality



A factory or an establishment shall be governed by the ESI Act irrespective of number of persons employed(20.01.2023)

The ESI Corporation has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment, passed by the High Court by which,.....

Tags : Demand Notices, Legality



Rule 6 (3)(i) of Cenvat Credit Rules is not applicable when Appellant has reversed the proportionate Cenvat credit(31.08.2022)

Present appeals have been filed against common order-in- original by which 10 show cause notices were adjudicated on the common issue whereby the lear.....

Tags : Demand, Deletion, Legality



Fraud vitiates everything and forged DEPB licenses are void ab initio(23.09.2022)

The original assessee has preferred the present Civil Appeal against the impugned judgment passed by the High Court by which the High Court has confir.....

Tags : Demand, Duty, Penalty



Any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority(23.09.2022)

The brief facts of the case are that, the Appellant was issued show cause notice proposing demand of Cenvat credit of service tax paid under Section 6.....

Tags : Demand, Deletion, Legality



Unless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised(17.06.2021)

The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured.....

Tags : Demand, Differential duty, Legality



Demand under service tax on reverse charge mechanism has to be worked out and calculated transaction-wise and invoice-wise(26.05.2023)

In present case, the Appellant is engaged in providing taxable services under the category of “Renting of Immovable Properties, Manpower Supply Servic.....

Tags : Demand, RCM, Legality



Fixed Facility Charges has to be included in the assessable value for discharging cenvat credit(20.06.2023)

The Appellant is registered with the department for providing various taxable services. They are engaged in the manufacture of goods viz. Liquid Nitro.....

Tags : Demand, Penalty, Legality



Value of books cannot be included in the consideration for coaching services(18.05.2023)

The present appeal has been filed by Kanhaiya Singh Vision Classes Pvt. Ltd. (the Appellant) being aggrieved by the Order-in-Original (OIO) passed by .....

Tags : Demand, Penalty, Legality



For applicability of TDS obligation under Section 194H of IT Act, there should exist agency relationship between the payer and the payee(27.06.2023)

The grievance of the assessee in captioned appeals is demand raised under Section 201(1) / (1A) of Income Tax Act, 1961 (IT Act) for want of tax deduc.....

Tags : TDS, Assessment, Demand



To hold the product as excisable, actual marketing or sale of goods is not necessary(12.10.2017)

In facts of present case, the Respondent is a manufacturer of agarbathi perfumes. The agarbathi perfumes are odoriferous compound prepared by the Resp.....

Tags : Demand, Confirmation, Validity



Notes of HSN can be relied upon to decide the classification(04.10.2021)

The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....

Tags : Demand, Confirmation, Legality



Assessee cannot be subjected to penalty on the basis of show cause notice containing completely erroneous category of service(14.08.2023)

Present appeals arise out of service tax demands on the basis of four Show Cause Notices. The notices were issued under Section 73 of the Finance Act,.....

Tags : Notices, Demand, Levy



Security service provided by the police department to various agencies and consideration received by them is not liable to service tax under security agency service(15.02.2024)

The issue involved is that the service of security escort/ detecting agency provided by the Police Commissioner, Surat and consideration received thei.....

Tags : Demand, Confirmation, Legality



Transfer of ownership takes place at the factory gate, when the goods are delivered(14.02.2024)

The Respondent is engaged in the manufacture of "M.S. Fabricated Hot Dip Galvanized Steel Structures (Tower)". During the course of Audit, it was obse.....

Tags : Demand, Confirmation, Legality



Freight/insurance amount is not includable in assessable value of goods for charging excise duty(05.04.2024)

In present matter, the Appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the de.....

Tags : Demand, Confirmation, Legality



Demand cannot be confirmed by comparing the ST -3 returns with balance sheet figures, in the absence of any evidence to the contrary(29.02.2024)

In facts of the present case, in the course of an audit by the Audit Commissionerate, the figures of ST-3 Returns filed during the period April 2015 t.....

Tags : Demand, Confirmation, Legality



Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed, even if, the activity not amount to manufacture(14.12.2023)

In facts of present case, the Appellant is engaged in the manufacture of excisable goods viz. Electric Resistance Welded (ERW) Steel Tubes. They avail.....

Tags : Demand, Confirmation, Legality



Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)

Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....

Tags : Demand, Confirmation, Legality



Mere factum of two set of invoices is not sufficient to prove charge of clandestine removal in absence of positive evidence with regard to the same(08.02.2024)

The facts of the case are that, the departmental officers searched the factory premises of the Appellant and during the course of search some pages co.....

Tags : Demand, Penalty, Legality



Vehicles hired through a contract for transportation of the goods does not make Appellant liable to service tax(20.05.2024)

The appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala State Electricity Board (KSEB). The transport.....

Tags : Demand, Confirmation, Legality



TDS deposited to IT Department in relation to the payment made to foreign service provider over and above invoice value of services, is not liable to service tax(31.01.2024)

The Appellant has imported services like testing, auditing, consultancy etc. from outside India against a consideration. Show Cause Notice was issued .....

Tags : Demand, Confirmation, Legality



Mere failure to pay duty without any collusion, fraud or willful misstatement not sufficient to invoke extended period of limitation(30.01.2024)

The facts of the case are that the Appellant was engaged by Steel Works Construction Limited (HSCL) and Baghel Infrastructure Private Limited, Relianc.....

Tags : SCN, Demand, Confirmation



Demand of reversal of cenvat credit cannot be upheld, as Rule 9(1)(bb) of the Cenvat Credit Rules is not applicable(07.03.2022)

Present appeal has been filed by Ineos Styrolution (India) Ltd. against demand of reversal of cenvat credit, interest and imposition of penalty under .....

Tags : Demand, Penalty, Imposition



When the goods are liable for confiscation, imposition of redemption fine and penalty under Sections 125 and 112(a) of Customs Act are automatic(01.05.2024)

The Appellant had filed the Bill of Entry before the Customs authorities for clearance of the imported goods namely, "Dove AP Original Whitening, Dove.....

Tags : Demand, Penalty, Legality



Any activity which is directly or indirectly in relation to manufacture would be eligible for credit(04.03.2024)

The appellant is engaged in manufacture of "Epoxy Resins and Hardeners" and holds Central Excise registration. During the course of verification of th.....

Tags : Demand, Confirmation, Penalty



Reimbursable expenses are not includible in the taxable value of services(19.04.2024)

The Appellant is in appeal against the impugned order wherein the demand of service tax has been raised on account of non-inclusion on reimbursable ex.....

Tags : Demand, Confirmation, Legality



When the income arising from various activities stand reflected in public documents, there cannot be suppression or misstatement on part of Assessee(24.04.2024)

In facts of the present case, the demand was raised on the basis of third party information i.e. data revealed from ITR/Form 26-AS from Income Tax Dep.....

Tags : Demand, Penalty, Legality



Extended period of limitation cannot be invoked when there is no intention to evade payment of Service Tax(04.06.2024)

In facts of present case, the Appellant have executed two work orders dated 31.07.2007 and 24.03.2007 for their client viz. Vedanta Aluminium Limited,.....

Tags : Demand, Confirmation, Legality



Services received by permanent establishments of Appellant abroad cannot be considered as services received in India, demand of service tax is not sustainable(04.06.2024)

The Appellant is engaged in development of software at its development centre in Kolkata. The Appellant is registered with Service Tax Commissionerate.....

Tags : Demand, Penalty, Legality



Activity of cutting, shearing, welding etc., on the goods amounts to manufacturing and therefore, cannot be taxed under Business Auxiliary Services(27.05.2024)

In present case, the Appellant is engaged in undertaking job work in the nature of bending, cutting, shearing and punching on goods fabricated / manuf.....

Tags : Demand, Confirmation, Legality



Suppression (intentional and deliberate) cannot exist when relevant fact forming basis of demand already within knowledge of department(06.02.2017)

Appellant is a wholly owned subsidiary of Amway Corporation, USA and is engaged in business of direct selling of products in different segments. Servi.....

Tags : Demand, Extended period, Invocation



Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)

Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....

Tags : Demand, Confirmation, Legality



Extra consideration received for subject goods in form of subsidy or otherwise has to be treated as part of assessable value(30.03.2017)

Appellant is in appeal against Order-in-Original passed by Commissioner, whereunder various demands along with interest and equivalent penalties have .....

Tags : Demand, Confirmation, Validity



Continuing link of Appellant with equipment and facilities is infrastructural support and covered by definition of 'Support Services of Business or Commerce'(15.03.2017)

Present appeal against Order-in-Original wherein demand of service tax of Rs. 1,02,21,578.00 along with interest and imposition of equivalent penalty .....

Tags : Demand, Levy, Penalty



Sale price realized by an Assessee be regarded as price inclusive of excise duty(15.05.2017)

In present case, Appellant was manufacturing un-branded Soft Drink Concentrates and were classifying said goods prior to April 2005 under six digit cl.....

Tags : Demand, Confirmation, Validity



Exemption of excise duty would be applicable to NCCD also, as same is surcharge(26.06.2019)

The issue involved in the present appeal is that, the Appellant has not paid National Calamity Contingent Duty on Polyster Filament Yarn during the pe.....

Tags : Demand, NCCD, Legality



Demand cannot be sustained unless all relied documents have been furnished to Appellant to enable them to defend themselves(07.06.2017)

Appellant is engaged in manufacture of brass, zinc, nickel, tin and lead alloys falling under Tariff Subheading 74.03 of 1st schedule to Central Excis.....

Tags : Demand, Confirmation, Validity



When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)

The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....

Tags : Demand, Penalty, Confirmation, Legality



Quotations cannot be the basis for re-determining the value of goods(09.01.2020)

The issue in present appeals being common - undervaluation of tyres imported by the Appellant company is for trade and further the companies are under.....

Tags : Demand, Differential duty, Validity



In absence of investigation of consignee/buyer of goods, demand is not sustainable(13.12.2017)

In facts of the case, based upon search by the officers of Directorate General of Central Excise Intelligence, Assessee-appellant was issued with Sho.....

Tags : Demand, Confirmation, Validity



Demand For Additional Tax Can Be Made Only If Assessee Intended To Evade Tax(19.03.2020)

Present appeal has been filed by the Assessee challenging the Division Bench judgment of the High Court by which Civil Special Appeal filed by the Rev.....

Tags : Demand, Additional tax, Legality



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