Supreme Court · 2025 INSC 1126 · Decided 11 September 2025
M/S Shiv Steels v. The State of Assam & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1126 · [2025] 9 S.C.R. 1069
- Case number
- CIVIL APPEAL No. 4440/2014
- Decided
- 11 September 2025
- Bench
- J.B. PARDIWALA, SANDEEP MEHTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Issue arose whether the High Court was right in holding that although the earlier assessments for the three years were held to be time-barred, yet, the revenue having obtained appropriate sanction from the Commissioner, the limitation thereafter would be governed by s.21 of Act, 1993. Assam General Sales Tax Act, 1993 - ss.19, 21 - Time limit for completion of assessment and re-assessments - Assessment in certain cases - Earlier assessments for the three years held to be time-barred, yet, the revenue having obtained
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