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2018 Supreme(SC) 1393
SUPREME COURT OF INDIA
A.M. Khanwilkar, Navin Sinha, JJ.
Vardh Paper Products Pvt Ltd - Appellant
Versus
Commissioner Of Commercial Tax/gst - Respondent
Special Civil Appeal No. 13483 of 2018 (Arising out of impugned final judgment and order dated 04-05-2018 in MB No. 12713/2018 passed by the High Court of Judicature at Allahabad, Lucknow Bench)
Decided On : 21-05-2018
Mr. Gaurav Bhatia, Mr. Brijesh Jauhari, Dr. Brij Bhushan K. Jauhari, Ms. Purnima, Mr. Harsh Mahan and Mr. Deepak Anand, AOR, For the Petitioners
The court declined to interfere with the impugned order but allowed the petitioner to challenge the final order under the relevant statute.
Headnote:
Interference - Special Leave Petition - Dismissal
Fact of the Case:
The court declined to interfere with the impugned order passed by the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow.
Finding of the Court:
The special leave petition was dismissed, but the petitioner was given the option to challenge the final order passed in the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017.
Issues:
Ratio Decidendi:
Final Decision: The special leave petition was dismissed, allowing the petitioner to challenge the final order passed in the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017.
ORDER
A.M. Khanwilkar, J. - We are not inclined to interfere with the impugned order passed by the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow.
2. The special leave petition is dismissed.
3. However, it will be open to the petitioner to assail the final order passed in the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017, which will be decided on its own merits in accordance with law.
