https://www.taxtmi.com/caselaws?id=464632 Recovery of building and other construction workers' welfare cess could not rest solely on an audit objection when no levy and assessment had been undertaken under the governing statute and rules. The High Court held that the statutory mechanism had to be followed first, so the affected party could contest the applicability of the cess, including the contention that the initial contract was only for supply of equipment and material. Because the demand letters bypassed the prescribed process, they were unsustainable and were set aside, while the authority was left free to proceed afresh if the cess was otherwise applicable. en-us Mon, 24 Feb 2020 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464632 Recovery of building and other construction workers' welfare cess could not rest solely on an audit objection when no levy and assessment had been undertaken under the governing statute and rules. The High Court held that the statutory mechanism had to be followed first, so the affected party could contest the applicability of the cess, including the contention that the initial contract was only for supply of equipment and material. Because the demand letters bypassed the prescribed process, they were unsustainable and were set aside, while the authority was left free to proceed afresh if the cess was otherwise applicable. Case-Laws Indian Laws Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464632