HomeIndirect TaxesSuccessor Unit Not Entitled to SSI Exemption When Factory Had Crossed Turnover...

Successor Unit Not Entitled to SSI Exemption When Factory Had Crossed Turnover Limit in Prior Year: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that a new manufacturer taking over an existing factory cannot claim Small Scale Industry (SSI) exemption if the aggregate turnover of the factory had already exceeded the prescribed limit in the preceding financial year, even where the previous owner subsequently paid differential…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 18, 2026

Here’s the Tax Law Daily Bulletin for March 18, 2026.GSTCONSOLIDATION OF SCNS COVERING MULTIPLE...

Mumbai Customs Busts Rs. 64.39 Crore Hydroponic Weed Racket at Airport; 4 Passengers Arrested Under NDPS Act

In a major anti-narcotics operation, officers of the Airport Commissionerate under Mumbai Customs Zone–III...

Attachment of Bank Accounts Despite ITAT Stay Illegal: Delhi HC Quashes Coercive Recovery

The Delhi High Court has set aside the attachment of bank accounts holding that...

No GST Recovery Without Following Law: Bombay High Court

The Bombay High Court directed the immediate restoration of GST registration of the assessee...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 18, 2026

Here’s the Tax Law Daily Bulletin for March 18, 2026.GSTCONSOLIDATION OF SCNS COVERING MULTIPLE...

Mumbai Customs Busts Rs. 64.39 Crore Hydroponic Weed Racket at Airport; 4 Passengers Arrested Under NDPS Act

In a major anti-narcotics operation, officers of the Airport Commissionerate under Mumbai Customs Zone–III...

Attachment of Bank Accounts Despite ITAT Stay Illegal: Delhi HC Quashes Coercive Recovery

The Delhi High Court has set aside the attachment of bank accounts holding that...