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HomeIndirect TaxesRoads Inside Industrial Park Can Be Treated As ‘Roads For General Public...

Roads Inside Industrial Park Can Be Treated As ‘Roads For General Public Use’; Restricts Recovery To Normal Limitation Period: CESTAT

Indirect Taxes

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By Mariya Paliwala
Roads Inside Industrial Park Can Be Treated As ‘Roads For General Public Use’; Restricts Recovery To Normal Limitation Period: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that roads constructed within an industrial park may still qualify as roads meant for use by the general public if they are interconnected with public road infrastructure and do not have restricted access.  However, the bench of Binu Tamta (Judicial Member) and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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