Shareholding Or Common Directors Don’t Automatically Make Companies Related Persons Unless Mutuality Of Interest In Business Is Established: CESTAT

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Shareholding Or Common Directors Don’t Automatically Make Companies Related Persons Unless Mutuality Of Interest In Business Is Established: CESTAT

Indirect Taxes

Published on

17/02/2026

By Mariya Paliwala

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The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to establish that the company and its buyers were “related persons” or “inter-connected undertakings” under Section 4 of the Central Excise Act, 1944. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member)…

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Mariya Paliwala https://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.

Shareholding Or Common Directors Don’t Automatically Make Companies Related Persons Unless Mutuality Of Interest In Business Is Established: CESTAT

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