TaxLitigation Archives

Subsequent Notice under Section 28(4) of Customs Act cannot supplement prior notice Under Section 28(1): Delhi High Court

Section 28 of Customs Act, by its very nature posits, in each set of facts and circumstances, the issuance of a SCN either under Section 28(1) or under Section 28(4) of the Act and not under both. Under the circumstances, we are unable to agree that the impugned SCN under section 28(4) of the Act post the issuance of the SCN under Section 28(1) could be termed a “Supplementary Notice”.

Case Briefs High Courts

Telecommunication towers not ‘immovable property’ under Section 17(5)(d) of CGST Act; Delhi High Court quashes ₹5454 crore GST demand

The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.