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
Sahil Enterprises vs. Union of India & Ors.
Eligibility of Input Tax Credit where supplier fails to deposit tax – Reading down of Section 16(2)(c) of the CGST Act, 2017 – Demand under Section 73 of the CGST Act, 2017.
Facts:The petitioner purchased rubber products from a supplier and paid GST amou...
Read MoreNHD Motors vs. Government of NCT of Delhi & Ors.
Validity of demand order passed ex-parte under Section 73 of Delhi GST Act, 2017 where SCN was uploaded only on the obscure 'Additional Notices Tab' of the GST portal, denying the assessee an effective opportunity of hearing.
BackgroundNHD Motors, a GST-registered partnership firm, was issued an SCN dated...
Read MoreSuriya Cement Agency vs State Tax Officer,
Whether rejection of a Rectification Application filed by the assessee under Section 161 of the CGST/TNGST Act — without giving any reasons as to why no error is apparent on the face of record and without affording a personal hearing — is sustainable,
BackgroundAn Assessment Order dated 20th December 2023 was passed against the Pe...
Read More