https://www.taxtmi.com/caselaws?id=2448 The High Court held that Committee on Disputes (COD) clearance is not necessary for appeals filed by non-government entities like Combustion Engineering Inc. (USA). The court clarified that COD approval is required only for disputes involving government entities or public sector undertakings, not for cases where a non-resident foreign company is represented by a government entity. The Tribunal's decision to dismiss the appeal for lacking COD clearance was overturned, and the court directed the Tribunal to consider the appeal on its merits. en-us Tue, 21 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2448 The High Court held that Committee on Disputes (COD) clearance is not necessary for appeals filed by non-government entities like Combustion Engineering Inc. (USA). The court clarified that COD approval is required only for disputes involving government entities or public sector undertakings, not for cases where a non-resident foreign company is represented by a government entity. The Tribunal's decision to dismiss the appeal for lacking COD clearance was overturned, and the court directed the Tribunal to consider the appeal on its merits. Case-Laws Service Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2448