https://www.taxtmi.com/caselaws?id=791903 Deemed consent under Section 19(2) of SICA arises only where no response is communicated within the prescribed time; an express statement by the State's representative that there was no policy to grant relief amounted to non-consent, so the sanctioned scheme SS-08 was not binding on the State for the disputed Entry Tax exemption. The earlier order disposing of the enforcement application was final and the scheme was time-bound up to 2014, so no exemption could be claimed after that disposal. The later notification did not revive an unavailable claim, and the request for exemption before the NCLT was unsustainable. en-us Mon, 18 May 2026 00:00:00 +0530 Tue, 19 May 2026 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791903 Deemed consent under Section 19(2) of SICA arises only where no response is communicated within the prescribed time; an express statement by the State's representative that there was no policy to grant relief amounted to non-consent, so the sanctioned scheme SS-08 was not binding on the State for the disputed Entry Tax exemption. The earlier order disposing of the enforcement application was final and the scheme was time-bound up to 2014, so no exemption could be claimed after that disposal. The later notification did not revive an unavailable claim, and the request for exemption before the NCLT was unsustainable. Case-Laws IBC Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791903