Supreme Court · 2022 INSC 991 · Decided 20 September 2022
The State of Maharashtra and Others v. Greatship (India) Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 991 · [2022] 4 S.C.R. 840
- Case number
- CIVIL APPEAL No. 4956/2022
- Decided
- 20 September 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Alternate Remedy - Availability of - Constitution of India - Art.226 - Writ petition under, entertainability of - Maharashtra Value Added Tax Act, 2002 - s.23 - Central Sales Tax Act, 1956 - Assessment order passed by the assessing liability along with interest and penalty under the aforesaid Acts - Respondent-assessee filed writ petition challenging the assessment order inter alia on the ground of limitation - High Court set aside the assessment order and the demand notice - On appeal, held: The statutes
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