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Kar Vivad Samadhan not applicable to cases where Notice issued after 31.03.1998 – SC
Case Law Details
- Case Name
- Union of India and Ors. Vs. M/s. Nitdip Textile Processors Pvt. Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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UOI Vs M/s Nitdip Textile Processors Pvt Ltd. (Supreme Court of India)- The classification made by the legislature appears to be reasonable for the reason that the legislature has grouped two categories of assessees namely, the assessees whose dues are quantified but not paid and the assessees who are issued with the Demand and Show Cause Notice on or before a particular date, month and year. The Legislature has not extended this benefit to those persons who do not fall under this category or group.
This position is made clear by Section 88 of the Scheme which provides for set...
