https://www.taxtmi.com/caselaws?id=74588 A separate corporate entity could not be denied Simplified Payment Scheme enrolment and export entitlements where the debarring order and penal action were directed only against the partner-firm and its partners, not against the petitioner-company. The record showed that the company had been enrolled and renewed under the scheme, and that no action had been taken against it under the relevant penal provisions. On that footing, the withdrawal of scheme benefits was unsustainable, and objections based on delay, laches, or piercing the corporate veil also failed because there was no factual or legal basis to treat the company as bound by the order against another legal person. en-us Mon, 03 Apr 1989 00:00:00 +0530 Thu, 18 Aug 2011 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74588 A separate corporate entity could not be denied Simplified Payment Scheme enrolment and export entitlements where the debarring order and penal action were directed only against the partner-firm and its partners, not against the petitioner-company. The record showed that the company had been enrolled and renewed under the scheme, and that no action had been taken against it under the relevant penal provisions. On that footing, the withdrawal of scheme benefits was unsustainable, and objections based on delay, laches, or piercing the corporate veil also failed because there was no factual or legal basis to treat the company as bound by the order against another legal person. Case-Laws Customs Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74588