Supreme Court · 2021 INSC 441 · Decided 3 September 2021
The Assistant Commissioner of State Tax and Others v. M/S. Commercial Steel Limited
- Court
- Supreme Court of India
- Citation
- 2021 INSC 441 · [2021] 7 S.C.R. 660
- Case number
- CIVIL APPEAL No. 5121/2021
- Decided
- 3 September 2021
- Bench
- D.Y. CHANDRACHUD, VIKRAM NATH, HIMA KOHLI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; GST Act Section 107
Headnote
Constitution of India - Ar.226 - Central Goods and Services Tax Act 2017 - s.107 - The case of Revenue that in the guise of an inter-State sale, the respondent was attempting to sell the goods in the local SGST and CGST - An order of detention was issued and a notice was served on the person in charge of the conveyance -The respondent paid tax and penalty, following which the goods and the conveyance were released -Writ petition was filed by the respondent - The High Court
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)