The SC held that the recovery by the Civil Supplies Corporation ...

Dues from Rice Millers for unaccounted rice qualify as 'public demand' recoverable by State's nodal agency despite lack of due process.

December 20, 2024

Case Laws Indian Laws SC

The SC held that the recovery by the Civil Supplies Corporation qualifies as a 'public demand' under the Act and Rules. The definition of 'public demand' is broad, encompassing arrears mentioned in Schedule I and loans/advances payable to the State Govt. The Civil Supplies Corporation, as the State's nodal agency, can initiate recovery proceedings against Rice Millers for unaccounted rice at FCI depots. However, the initiation violated principles of natural justice. The Rice Millers can avail statutory remedies to challenge the recovery certificate within 30 days, without limitation period being an issue. The appeal is dismissed.

View Source

← Previous Next →

The SC held that the recovery by the Civil Supplies Corporation ...

Dues from Rice Millers for unaccounted rice qualify as 'public demand' recoverable by State's nodal agency despite lack of due process.

December 20, 2024

Case Laws Indian Laws SC

You may also like:

Inter state sale or intra state sale - movement of levy rice from Yanam in the Union territory of Pondicherry to Kakinada (AP) - The petitioners, rice millers carrying...

Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not...

Concessional rate of tax - Manufacture of Fortified Rice Kernels- Premix - the designated Rice Millers have been requisitioned for supply of the fortified rice and the...

Benefit of exemption from GST - Services of ‘Commission Agent' for rice millers and traders - Supply of services which pertains to selling of agricultural produce as per...

Deduction u/s. 35D - Addition on the assumption that the shares may have been allotted only to selected Qualified Institutional Buyers ("QIBs") - QIBs, not being...

The Appellate Tribunal addressed eligibility for exemption u/s 10(23AAA), 11, and 12. The AO denied the claim as it wasn't made in the original return. However, the...

The High Court held that for a works contract involving construction of a barrage across two states, Telangana and Maharashtra, the place of supply would be determined...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Levy of CGST and SGST - Supply of branded packaged rice or not - There are no error in the view of the authorities. Firstly, the conclusions of these authorities are...

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the...

Recovery of Tax dues - First charge - Section 77 of the U.P. VAT Act - Overriding effect of IBC - Sovereign power of the State to enable the State - Most of the demands...

This circular specifies due diligence requirements for Alternative Investment Funds (AIFs) to prevent circumvention of regulatory frameworks. Key points include: AIFs...

Deduction u/s. 35D - shares may have been allotted only to selected Qualified Institutional Buyers ("QIBs") - These regulations provide that when a company has a public...

Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

Quick Updates: