Case Law Details
Case Name : Indian Oil Corporation Limited Vs Union Of India (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Indian Oil Corporation Limited Vs Union Of India (Allahabad High Court)
Conclusion: Assessee was not eligible to make a declaration under the ‘Sabka Vishwas Scheme’ with respect to Superior Kerosene Oil (SKO) as S.K.O. was an excisable goods set forth in the Fourth Schedule to the Act, 1944 and section 125(1)(h) of the Act 2019/ ‘Sabka Vishwas Scheme’ had specifically excluded persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944.
Held: Assessee was engaged in the manufacturing and clearance...
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Author Bio
I have prepared all the reply on the behalf of my department in this case. Now IOCL has filed SLP in Hon’ble Supreme Court of India. Now, I am preparing comments on said SLP. I want to see the final judgment in the matter by Hon’ble SC