GST INDIA Biz — Challenge to the judgment and order dated 02 August 2023 passed by the Calcutta High Court in MAT No. 1218/2023 and CAN No. 1/2023. The matter came before the Supreme Court through Special Leave

Assistant Commissioner of State Tax, Ballygunge Charge & Ors. v. Suncraft Energy Private Limited & Ors.

Date of Order: December 14, 2023

Case Law No: GIB-SC-2023-14

Subject: Challenge to the judgment and order dated 02 August 2023 passed by the Calcutta High Court in MAT No. 1218/2023 and CAN No. 1/2023. The matter came before the Supreme Court through Special Leave

Description:

1. Background

The proceedings before the Supreme Court arose from the final judgment and order dated 02 August 2023 passed by the High Court at Calcutta in MAT No. 1218/2023 and CAN No. 1/2023. The Assistant Commissioner of State Tax and other authorities challenged that order before the Supreme Court by filing Special Leave Petitions.

The Supreme Court heard the learned Senior Counsel appearing for the petitioners and considered the facts and circumstances of the cases, including the extent of the demand involved. The record supplied does not set out the underlying GST dispute or the detailed reasoning of the Calcutta High Court.

2. Court Observation

The Supreme Court observed that, having regard to the facts and circumstances of the cases and the extent of demand being on the lower side, it was not inclined to interfere with the impugned judgment in exercise of its jurisdiction under Article 136 of the Constitution of India.

3. Final Verdict

The Supreme Court dismissed the Special Leave Petitions and accordingly declined to interfere with the judgment and order of the Calcutta High Court. The delay in refiling/curing defects was also condoned.

Other Case Law

State of Karnataka v. Tallam Apparels

Disallowance of Input Tax Credit on allegation of non-genuine transactions and non-payment of tax by selling dealer under VAT (Sections involved: Section 70(1), Section 39(1), and relevant provisions of the Karnataka Value Added Tax Act, 2003)

Facts :The assessee, a registered dealer dealing in garments, claimed input tax ...

Assistant Commissioner, CGST & Central Excise, Division-IX, Ankleshwar v. Pragna Chemical Industries (with Shivabhishek Industrial Park Pvt. Ltd. and Kumar Packaging)

Whether GST is leviable under reverse charge on assignment of GIDC leasehold rights in industrial plots to a third-party assignee.

BackgroundThe Respondents became assignees of leasehold rights in GIDC plots (in...

Savitri Industries v. Chief Commissioner of CT & GST

Input tax credit disallowed under Section 16(2)(c) solely because the supplier had not filed its returns, notwithstanding that the tax was reflected in the recipient’s FORM GSTR-2A. At issue: whether a writ court will re-examine the correctness of that

Background. By an order in FORM GST DRC-07 dated 25.02.2025 under Sec...