What is CST v. Subhash & Company authority for?

The validity of notice service is a question of fact, and procedural irregularities in service by affixture do not automatically render the service non est if the assessee had knowledge of the proceedings and suffered no prejudice.

How many judgments cite CST v. Subhash & Company?

40 judgments on BharatTax cite CST v. Subhash & Company (3 SCC 454), spanning 2005 to 2024.

CST v. Subhash & Company (3 SCC 454)

COMMISSIONER OF CENTRAL EXCISE vs. M/S. MADHAN AGRO INDUSTRIES (I) PVT. LTD

C.A. No.-001766-001766 - 2009Supreme Court18 Dec 2024

Bench: HON'BLE THE CHIEF JUSTICE

…specific purpose of tariff classification for which the internationally accepted nomenclature in HSN has been adopted, for enacting the Central Excise Tariff Act, 1985, must be preferred, in case of any difference between the meaning of 2 (1995) 3 SCC 454 12 the expression given in the HSN and the meaning of that term given in the Glossary of Terms of the ISI. --------- 18. We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central excise tariff is based on the internationally accepted nomenclature found in…

ITO-13(2)(1), MUMBAI, MUMBAI vs. SETHIA INFRASTRUCTURE PVT. LTD, MUMBAI

In the result, appeal filed by the revenue is allowed

ITA 2739/MUM/2023[2010-11]Status: DisposedITAT Mumbai10 May 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleito-13(2)(1) V. Sethia Infrastructure Pvt. Ltd 701, Central Plaza 147, 1St Floor, Aayakar Bhavan Daftari Road, Malad (East) M. K. Marg, Mumbai Mumbai, Maharashtra -400097 Maharashtra-400020 Pan: Aalcs9354B (Appellant) (Respondent) Assessee Represented By : Jaiprakash Bairaga & Rupa Nanda Department Represented By : Dr. Kishor Dhule

Section 143(2)Section 143(3)Section 68

…e, as notice has been issued within the time prescribed. That issuance of notice is sufficient compliance of the provisions of Section 143(2) of the Act. We may notice that Hon'ble Supreme Court in Commissioner of Sales Tax and others Vs. Subhash & Co. (2003) 3 SCC 454 observed as under: Page No. 11 Sethia Infrastructure Pvt. Ltd 12. Whether service of notice is valid or not is essentially a question of fact. In the instant case, learned Single Judge found that certain procedures were not followed while effecting service by affixture. There was no finding recorded that such service was non est in the eye of the…

HAIER APPLIANCES INDIA PRIVATE LIMITED,DELHI vs. DCIT, IT & TP DELHI 2(1)(1), NEW DELHI

In the result the appeal of the assessee in ITA No

ITA 417/DEL/2022[2017-148]Status: DisposedITAT Delhi17 Oct 2023AY 2017-148

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 254Section 92BSection 92F

…e, as notice has been issued within the time prescribed. That issuance of notice is sufficient compliance of the provisions of Section 143(2) of the Act. We may notice that Hon'ble Supreme Court in Commissioner of Sales Tax and others Vs. Subhash & Co. (2003) 3 SCC 454 observed as under: 12. Whether service of notice is valid or not is essentially a question of fact. In the instant case, learned Single Judge found that certain procedures were not followed while effecting service by affixture. There was no finding recorded that such service was non est in the eye of the law. In a given case, if the assessee knows…

HEWLETT PACKARD INDIA SALES PVT.LTD.(NOW HP INDIA SALES PVT. LTD) vs. COMMISSIONER OF CUSTOMS (I) NHAVA SHEVA

The appeals are disposed of along with any pending applications

C.A. No.-005373 - 2019Supreme Court17 Jan 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 4Section 4A

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO 5373 OF 2019 Hewlett Packard India Sales Pvt. Ltd. (Now HP India Sales Pvt. Ltd.) … Appellant VERSUS Commissioner of Customs (Import), Nhava Sheva … Respondent WITH CIVIL APPEAL NO 6715 OF 2019 Lenovo (India) Pvt. Ltd. … Appellant VERSUS Commissioner of Customs (Import), Nhava Sheva … Respondent JUDGMENT Surya Kant, J. 1. The question that arises for our consideration pertains to correct classification of Auto…

M/S.THERMAX LTD. THR. ITS DIRECTOR vs. COMMISSIONER OF CENTRAL EXCISE,PUNE 1

C.A. No.-006048-006050 - 2009Supreme Court13 Oct 2022

Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY

Section 35L

…ritsar (Punjab) Vs. D.L. Steels etc.4. In these two decisions, it has been held that when a definition is contained in the HSN, that definition should prevail for the purpose of 3 (1995) 3 SCC 454 4 2022 SCC OnLine SC 863 Page 11 of 28 classification of the product and accordingly, it is argued that any interpretation of heat pump, beyond the scope of definition provided in the HSN, would not be justified. 5.4 According to the respondent, the primary function of MVAC is to produce chilled water and since production of hot water…

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

ITA 80/CTK/2009[1993-94]Status: DisposedITAT Cuttack09 May 2022AY 1993-94

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

…bout or likely to occur. Black's Law Dictionary, Eighth Edition, defines the expression 'notice' to mean having actual knowledge of a fact; has received information about it; has reason to know it; knows about the related fact. In CST v. Subhash & Co., [2003] 3 SCC 454, Supreme Court deliberated upon the concept of notice and observed that the term 'notice' has originated from the Latin word "notifia" which means "being known" or "a knowing". Thereafter, Supreme Court referred to the definition of the word 'notice' in various general and judicial dictionaries. Without adverting to the large number of definitions,…

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

ITA 79/CTK/2009[1989-90]Status: DisposedITAT Cuttack09 May 2022AY 1989-90

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

…bout or likely to occur. Black's Law Dictionary, Eighth Edition, defines the expression 'notice' to mean having actual knowledge of a fact; has received information about it; has reason to know it; knows about the related fact. In CST v. Subhash & Co., [2003] 3 SCC 454, Supreme Court deliberated upon the concept of notice and observed that the term 'notice' has originated from the Latin word "notifia" which means "being known" or "a knowing". Thereafter, Supreme Court referred to the definition of the word 'notice' in various general and judicial dictionaries. Without adverting to the large number of definitions,…

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

ITA 78/CTK/2009[1985-86]Status: DisposedITAT Cuttack09 May 2022AY 1985-86

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

…bout or likely to occur. Black's Law Dictionary, Eighth Edition, defines the expression 'notice' to mean having actual knowledge of a fact; has received information about it; has reason to know it; knows about the related fact. In CST v. Subhash & Co., [2003] 3 SCC 454, Supreme Court deliberated upon the concept of notice and observed that the term 'notice' has originated from the Latin word "notifia" which means "being known" or "a knowing". Thereafter, Supreme Court referred to the definition of the word 'notice' in various general and judicial dictionaries. Without adverting to the large number of definitions,…