Supreme Court · 2025 INSC 982 · Decided 14 August 2025
M/S Armour Security (India) LTD. v. Commissioner, Cgst, Delhi East Commissionerate & ANR.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 982 · [2025] 8 S.C.R. 1727
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 6092/2025
- Decided
- 14 August 2025
- Bench
- J.B. PARDIWALA, R MAHADEVAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- GST Act Section 70, 6, 6(2)(b), 50, 74, 73
Headnote
The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods and Services Act) by the Commissioner, Central Good and Services Tax, Delhi East Commissionerate (respondent no.1). Central Goods and Service Tax Act, 2017 - s.6(2)(b) - Bar under: Held: Clause (b) of sub-section (2) of s.6 of the CGST Act and the equivalent State enactments
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)