Supreme Court · 2021 INSC 818 · Decided 3 December 2021
VVF (India) Limited v. The State of Maharashtra & Ors
- Court
- Supreme Court of India
- Citation
- 2021 INSC 818 · [2021] 12 S.C.R. 108
- Case number
- CIVIL APPEAL No. 7387/2021
- Decided
- 3 December 2021
- Bench
- D.Y. CHANDRACHUD, A.S. BOPANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
COURT REPORTS [2021] 12 S.C.R. VVF (INDIA) LIMITED v. THE STATE OF MAHARASHTRA & ORS (Civil Appeal No 7387 of 2021) DECEMBER 03, 2021 [DR. DHANANJAYA Y CHANDRACHUD AND A. S. BOPANNA, JJ] Maharashtra Value Added Tax Act, 2002: s.26(6A) - Pursuant to investigation carried out by the Sales towards tax and Rs.1.31 crores towards interest for assessment year 2013-14 - Another show cause notice issued to appellant in relation to imposition of penalty - On 15 April 2017, ss.26(6A), 26(6B) and 26(6C) were introduced into the MVAT Act by Maharashtra Act XXXI of 2017 mandating
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