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2018 Supreme(SC) 1792
SUPREME COURT OF INDIA
A.K. Sikri, Ashok Bhushan, JJ.
Commissioner Cgst And Central Excise - Appellant
Versus
Endo Labs Ltd. - Respondent
Special Leave Petition (Civil) Diary No(s). 23122 of 2018 (Arising out of impugned final judgment and order dated 06-02-2018 in CEA No. 40 of 2017 06-02-2018 in CEA No. 41 of 2017 passed by the High Court Of M.p At Indore)
Decided On : 30-07-2018
Mr. A.N.S. Nadkarni, ASG, Mr. D.L. Chidananda, Mr. S.A. Haseeb, Advocates and Mr. B. Krishna Prasad, AOR, For the Petitioner
Dismissal of Special Leave Petitions based on low tax effect
Headnote:
Delay Condoned - Special Leave Petitions - Dismissal on Ground of Low Tax Effect
Fact of the Case:
The court condoned the delay and dismissed the Special Leave Petitions due to low tax effect, leaving the question of law open. Pending applications were disposed of.
Finding of the Court:
The court dismissed the Special Leave Petitions based on the ground of low tax effect, while leaving the question of law open.
Issues: Delay condonation, low tax effect, disposal of pending applications
Ratio Decidendi: The court's decision was influenced by the low tax effect, leading to the dismissal of the Special Leave Petitions while keeping the question of law open.
Final Decision: The Special Leave Petitions were dismissed, and pending applications were disposed of.
ORDER
1. Delay condoned.
2. The Special Leave Petitions are dismissed on the ground of low tax effect, leaving the question of law open.
3. Pending applications, if any, stand disposed of.
