Assistant Commissioner of State Tax, Ballygunge Charge & Ors. v. Suncraft Energy Private Limited & Ors.
Facts :
The petitioners filed Special Leave Petitions challenging the judgment and order dated 02.08.2023 passed by the High Court at Calcutta. The dispute pertained to tax demand raised against the respondent. The matter was placed before the Supreme Court for admission, including an application for condonation of delay.
Court Decision:
The Supreme Court condoned the delay but declined to interfere with the impugned judgment of the High Court in exercise of its jurisdiction under Article 136. The Court noted the facts and circumstances of the case and the relatively low tax demand, and dismissed the Special Leave Petitions.
Other Case Law
M. Trade Links v. Union of India & Ors.
Challenge to validity and application of Input Tax Credit provisions under GST; denial of ITC due to supplier default and time limitation (Sections involved: Section 16(2)(c) and Section 16(4) of CGST Act, 2017 & SGST Act)
Facts:The petitioners, registered dealers under GST, were denied Input Tax Credi...
Read MoreGuru Storage Batteries vs. State of Maharashtra & Ors.
Validity of blocking of Electronic Credit Ledger (ECL) by an officer below the rank of Assistant Commissioner under Rule 86A of the CGST Rules, 2017.
Background & Relevant FactsThe petitioner, Guru Storage Batteries, a partner...
Read MoreHari Shanker Transport v. Commissioner of Commercial Tax U.P. Lucknow & Anr.
Validity of a GST demand order passed under Section 73(9) of the CGST Act, 2017 without setting out relevant facts and basis of decision as mandated under Section 75(6) of the Act.
BackgroundThe petitioner, a transport firm, was issued a scrutiny notice under S...
Read More