CST v. Subhash & Company

3 SCC 454Reported decision2003#2974 most cited

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.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2024.

Also referred to as

CST v. Subhash & Company · validity of notice · service by affixture · Section 143(2) · question of fact · prejudice · knowledge of proceedings

Also reported as

130 STC 97

Issues it is cited on

penalty under section 271aabsection 115wsection 115wdsection 115wesection 271(l)section 153(a)surrender of incomesection 271cfull and true disclosuresection 271aabsection 271(l)(c)section 271aa

Judgments citing CST v. Subhash & Company

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…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 Vs. Subhash & Company, (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' 14/19 assessee had furnished inaccurate particulars of income, penalty proceedings under Section 27…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8101/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…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 Vs. Subhash & Company, (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' 14/19 assessee had furnished inaccurate particulars of income, penalty proceedings under Section 27…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…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 Vs. Subhash & Company, (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' 14/19 assessee had furnished inaccurate particulars of income, penalty proceedings under Section 27…

Commr.of Central Excise vs. M/S Uni Products India Ltd. Through Its Director

C.A. No.-000302-000303 - 2009Supreme Court01 May 2020

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

Section 38A

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 302-303 OF 2009 COMMISSIONER OF CENTRAL EXCISE, DELHI-III ...APPELLANT VERSUS M/S. UNI PRODUCTS INDIA LTD. ...RESPONDENT J U D G M E N T ANIRUDDHA BOSE, J. These two appeals against the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) rendered on 16th July, 2008 require adjudication on the question as to whether 1 “car matting” would come within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” o…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6886/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6885/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6883/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Jul 2019AY 2010-11

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6882/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jul 2019AY 2009-10

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6881/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6880/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…he Hon’ble Supreme Court in the case of SSA Emrald Meadows, 73 Taxman 248 (SC). 6. Against these arguments, the ld. DR extensively quoted the case of Sundaram Finance Ltd. (Madras High Court) and judgment of Hon’ble Supreme Court in the case of Subhash & Co. 130 STC 97 for the proposition that that non-issue of notice are mistake in the issue of notice and defective service of notice does not affect the jurisdiction of the Assessing Officer. He further relied on the Explanation 5 to Section 271(1)(c) and argued that when there is difference of returned income between the return of income filed for any previous y…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

…as submitted that since Central Excise Tariff is based on HSN, for resolving any dispute relating to tariff classification, HSN is a safe guide. In this regard, reliance is placed upon Collector of Central Excise, Shillong v. Woods Craft Product Ltd. (1995) 3 SCC 454, Commissioner of Customs and Central Excise, Goa v. Phil Corporation Limited (2008) 17 SCC 569 and O.K. Play (India) Ltd. v. 68 Commissioner of Central Excise, Delhi-III, Gurgaon (2005) 2 SCC 460. 52. The Harmonized Commodity Description and Coding System (HS) of tariff nomenclature, generally referred to as the "Harmonized System of Nomenclature…

Deputy Commissioner of Income Tax, Circle-11(4), Bangalore vs. M/S Indo American Hybrid Seeds India P Ltd, Bangalore

ITA 1283/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Aug 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 11(4), Bangalore. … Appellant Vs. M/S.Indo American Hybrid Seeds India Pvt.Ltd. Pb No.7099, 7Th Km, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura Po, Bangalore-560001. … Respondent Pa No.Aaaci 4027 J & Cross Objn.No.142/Bang/2015 (In Ita No.1283/Bang/2014) (Assessment Year: 2009-10) (By The Assessee)

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal,JCIT(DR)
Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…se, 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 inCommissioner 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…

Commissioner of Central Excise Hyderabad vs. M/S Sarvotham Care Limited

C.A. No.-004480-004480 - 2005Supreme Court14 May 2015
Section 11ASection 4A

…of classification inasmuch as it was an expert body which was assigned the main function of preparing explanatory notes, classification opinions or other advice as guides to the interpretation of the Harmonised System and to secure uniformity 1 (1995) 3 SCC 454 Civil Appeal Nos. 4480 of 2005 & Anr. Page 7 of 28 Page 8 JUDGMENT in the interpretation and application of the Harmonised System. It was so held by this Court in the said judgment in the following manner: “11. The Statement of Objects and Reasons of the Central Excise Tariff Bill, 1985 which led to the enactment of the Central Excise Tariff Act…

Commissioner of Central Excise Hyderabad vs. M/S Sarvotham Care Limited

C.A. No.-004480-004480 - 2005Supreme Court14 May 2015
Section 11ASection 4A

…of classification inasmuch as it was an expert body which was assigned the main function of preparing explanatory notes, classification opinions or other advice as guides to the interpretation of the Harmonised System and to secure uniformity 1 (1995) 3 SCC 454 Civil Appeal Nos. 4480 of 2005 & Anr. Page 7 of 28 Page 8 JUDGMENT in the interpretation and application of the Harmonised System. It was so held by this Court in the said judgment in the following manner: “11. The Statement of Objects and Reasons of the Central Excise Tariff Bill, 1985 which led to the enactment of the Central Excise Tariff Act…

L.M.L. Ltd vs. Commnr. of Customs

C.A. No.-003764-003764 - 2003Supreme Court21 Sept 2010

…use of the word “only” in the HSN Explanatory Notes goes to show that the said Heading was meant exclusively for that purpose alone and not otherwise. 12. In Collector of Central Excise, Shillong Vs. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on accou…

Commnr. of Customs, New Delhi vs. M/S. Sony India Ltd

C.A. No.-008236-008236 - 2002Supreme Court23 Sept 2008
Section 111Section 112Section 114Section 28Section 28(1)

…ed either by means of simple fixing devices (screws, nuts, bolt, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved.” 21 Learned counsel further points out that in a decision in CCE v. Woodcraft [(1995) 3 SCC 454] this Court took the view that HSN Explanatory Notes should be referred to for understanding the true scope and meaning of expressions used in the Customs Tariff. He further points out that the Revenue did not dispute the fact that complicated processing of imported parts had to be done before they could be fit in the assembly of CTVs. Shri Vikas…

Commnr. of Customs & Central Excise, Goa vs. M/S. Phil Corporation Ltd

The appeal of the appellant is allowed

C.A. No.-002215-002215 - 2002Supreme Court07 Feb 2008
For Respondent: Phil Corporation Ltd

…e classification of the products in question have to be made under Chapter 20. 13. The learned Additional Solicitor General also placed reliance on the judgment of this court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454. This court in paragraph 12 of the said judgment observed as under:- "Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of the Central Excise Tariff in the Act and the tariff c…

Commnr. of Customs (General), N. Delhi vs. Gujarat Perstorp Electronics Ltd

The appeals are allowed

C.A. No.-008568-008569 - 2001Supreme Court05 Aug 2005
For Respondent: M/s. Gujarat Perstorp Electronics Ltd
Section 28(1)

…Chapter Heading 49.01. If it is so, it would not be covered by sub- heading 4911.99. In this connection, we may refer to a three-Judge Bench decision of this Court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454 : (1995) 77 ELT 23 (SC). The Court, in that case, considered the question whether ’plywood’ was classifiable under sub- heading 4408.90 or sub-heading 4410.90? HSN Explanatory Notes was considered by this Court and it was observed; "We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fa…

M/S W.P.I.L. Ltd., Ghaziabad vs. Commnr. of Central Excise, Meerut, U.P

C.A. No.-004228-004229 - 1999Supreme Court22 Feb 2005
For Respondent: Commissioner of Central Excise, Meerut, U.P

…were in error in upholding the demand and in directing the appellant to pay excise duty. The learned counsel for the appellant is also right in relying upon a decision of this Court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd., [1995] 3 SCC 454. In that case, this Court held that a clarificatory notification would take effect retrospectively. Such a notification merely clarifies the position and makes explicit what was implicit. Clarificatory notifications have been issued to end the dispute between the parties. In view of the consistent policy of the Government of exempting parts of powe…