Modi Naturals Ltd. vs Commissioner of Commercial Tax U. P.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1106

D. Y. CHANDRACHUD, J. B. PARDIWALA, MANOJ MISRA
Modi Naturals Ltd. – Appellant
Versus
Commissioner of Commercial Tax U. P. – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Arvind P. Datar, Sr. Adv. Saubhagya Agarwal, Adv. Mr. Arjun Sharma, Adv. Mr. Shreyas Maheshwari, Adv. Ms. Sukanya Das, Adv. M/s. Karanjawala & Co.
For the Respondent(s): Mr. R.K. Raizada, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Kavin Gulati, Sr. Adv. Mr. Avi Tandon, Adv. Mr. Santosh Kumar Gupta, Adv. Ms. Meghna Tandon, Adv. Mr. Anish Agarwal, AOR Ms. Vanshika Gupta, Adv. Mr. Ami Tandon, Adv. Mr. Mohit Shivakumar, Adv. Mr. Dushyant Sharma, Adv.

JUDGMENT :

J.B. PARDIWALA, J.

1. Since the issues raised in both the captioned appeals are the same, the parties are also the same and the challenge is also to the self-same judgment passed by the High Court, those were taken up for hearing analogously and are being disposed of by this common judgment and order.

2. For the sake of convenience, the appellant shall hereinafter be referred to as the assessee and the respondent shall hereinafter be referred to as the revenue.

3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short ‘the UP VAT Act’) and are directed against the common judgment and order dated 03.05.2019 passed by the High Court of Judicature at Allahabad in the Commercial Tax Revisions Nos. 315 of 2017 and 148 of 2018 respectively, by which the High Court allowed both the Commercial Tax Revisions filed by the revenue against the Orders dated 04.05.2016 and 05.07.2017 respectively passed by the Commercial Tax Tribunal, Bareilly Bench, Bareilly and thereby took the view that the assess

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2023 Supreme(SC) 1106

D. Y. CHANDRACHUD, J. B. PARDIWALA, MANOJ MISRAModi Naturals Ltd. – AppellantVersusCommissioner of Commercial Tax U. P. – Respondent

D. Y. CHANDRACHUD, J. B. PARDIWALA, MANOJ MISRA
Modi Naturals Ltd. – Appellant
Versus
Commissioner of Commercial Tax U. P. – Respondent