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.
All Pr. Chief Commissioners/ Principal Director Generals under CBIC/
All Chief Commissioners/ Director Generals under CBIC
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 along with 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 , the Judgment of Hon’ble Madras High Court in and the Judgment of Hon’ble Karnataka High Court in may be cited / referred while dealing with such/ similar cases, if any, pending with your Zones/ Commissionerates/ Directorates.
Encl: As above.
Under Secretary to the Government of India