Supreme Court · 2025 INSC 719 · Decided 1 May 2025
M/S Naresh Kumar Gupta v. State of Punjab & Another
- Court
- Supreme Court of India
- Citation
- 2025 INSC 719 · [2025] 5 S.C.R. 718
- Case number
- CIVIL APPEAL No. 4033/2025
- Decided
- 1 May 2025
- Bench
- B.V. NAGARATHNA, SATISH CHANDRA SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Whether the amendment to s.29 of the Punjab Value Added Tax Act, 2005 (PVAT Act) by the Punjab Value Added Tax Act, 2013 is constitutionally valid or not. Punjab Value Added Tax Act, 2005 - Amendment to s.29 - Punjab Value Added Tax Act, 2013 to s.29 of Punjab Value Added Tax Act, 2005 by the Punjab Value Added Tax Act, 2013 - High Court held that the amendment cannot be declared as invalid: Held: On a perusal of the un-amended s.29 of the Act and its amended version, it is evident that under the un-amended provision, the
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