F. No. A-23011/42/2019-Ad.IIA
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
North Block, New Delhi,
Dated the 15th May, 2019.
To,
All
Pr. Chief Commissioners/ Principal Director Generals under CBIC/
All
Chief Commissioners/ Director Generals under CBIC
Subject: Circulation of
Order dated 13.03.2019 of the Hon’ble Tribunal, Madras Bench in MA No.
310/71/2019 in (&) OA No. 310/170/2019 filed by Shri K. Kandasamy& Ors
-regarding.
Madam /Sir,
I am directed
to forward a copy of the Order dated 13.03.2019 of the Hon’ble Tribunal, Madras
Bench in MA No. 310/71/2019 in OA No. 310/170/2019 filed by Shri K. Kandasamy
& Ors Vs UOI & Ors for your information. The said CAT judgment
alongwith the judgments of Hon’ble High Court and Hon’ble Supreme Court
discussed in the said Order viz. judgment of Hon’ble Apex Court in the case of Chief General Manager Vs
U.V. George & Others (2008) 14 SCC 699, the Judgment of
Hon’ble Madras High Court in A.V.Thiyagarajan Vs The Secretary to Government
(W.P. No. 20732/2012) and the Judgment of Hon’ble
Karnataka High Court in UOI & 3 Others Vs YNR Rao (WP No. 18186/2003) may
be cited / referred while dealing with such/ similar cases, if any, pending
with your Zones/ Commissionerates/ Directorates.
Encl: As
above.
Yours faithfully,
sd/-
(Gaurav Shukla)
Under Secretary to the Government
of India
Tele: 011-23095528
