OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD v. RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5)

8 SCC 89Reported decision2005#1045 most cited

What is OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD v. RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) authority for?

The revenue is strictly bound by the allegations, claims, or grounds specified in the show cause notice and cannot raise new pleas or invoke rules not mentioned in the original notice at a later stage of the proceedings.

104

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

TAMIL NADU ELECTRICITY BOARD v. RASIPURAM TEXTILE · (2008) 17 SCC 285 · 8 SCC 89 · show cause notice scope · revenue cannot raise new pleas · grounds not in show cause notice · tax assessment procedure · natural justice principles

Judgments citing OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD v. RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5)

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

SLP(C) No.-006092 - 2025Supreme Court14 Aug 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6Section 6(2)(a)Section 6(2)(b)Section 67(2)Section 70Section 73

…, Mumbai v. Toyo Engineering India Limited MANU/SC/3625/2006 : (2006) 7 SCC 592, para 16. 51. Similar view was expressed by this Court in the case of Commissioner of Central Excise, Nagpur v. Ballarpur Industries Ltd. MANU/SC/3595/2007 : (2007) 8 SCC 89. In paragraph 27 of the said report, learned Judges made it clear that if there is no invocation of the concerned rules in the show-cause notice, it would not be open to the Commissioner to invoke the said Rule.” (Emphasis supplied) 85. From the above exposition of law, we can safely conclude that a show cause notice delineates the scope of…

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

…s sum is called interchange fee. This is the income of the issuing bank. The acquiring bank receives Rs.98/-. It remits Rs.94.30 to the merchant establishment. The acquiring bank retains its service consideration of Rs.3/-. At the rate of 5 (2007) 8 SCC 89 / [2007] 215 ELT 489 (SC) 44 14 per cent, 70 paise is payable as service tax on the total MDR of Rs.5/-. It is the case of the respondent that when the acquiring bank has paid the said amount of service tax, the respondent cannot be called upon to again pay tax. Millions of transactions are processed every day. There is mini…

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…TTAL & OTHERS (3) (2008)5 SCC 662 S.K.ALAGH vs STATE OF UTTAR PRADESH & OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD vs RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (2005)8 SCC 89 S.M.S.PHARMACEUTICALS LTD. Vs NEETA BHALLA AND ANOTHER (6) (2012)5 SCC 661 ANEETA HADA vs GODFATHER TRAVELS AND TOURS PRIVATE LIMITED (7) (2011)1 SCC 176 PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs FOOD INSPECTOR AND ANOTHER (8) (2014)16 SCC 1 POOJA RAVINDER DEVIDASANI vs STATE OF MA…

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OTHERS 588 (4) (2008)17 SCC 285 TAMIL NADU ELECTRICITY BOARD v. RASIPURAM TEXTILE PRIVATE LIMITED & OTHERS (5) (8 SCC 89) — Cited in 104 Judgments | BharatTax