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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether ready mix concrete used at the project site was covered by the Board's circular and Notification No. 4/97 so as to support waiver of pre-deposit and stay of recovery.
Analysis: The appeals involved concrete mix prepared for civil construction work in hydro-electric projects, and the central question was whether the product was "ready mix concrete" covered by the Board's Circular No. 315/31/97-CX dated 23-5-97. On a prima facie view, the concrete mix appeared to be of the kind covered by the circular, and therefore to fall within the exemption claimed under Notification No. 4/97 dated 1-3-97. In that view, insistence on pre-deposit was not warranted at the interim stage, and recovery proceedings were liable to be kept in abeyance.
Conclusion: The appellants were entitled to interim protection, waiver of pre-deposit, and restraint on coercive recovery pending final hearing.
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