Supreme Court of India
Asst. Commnr. of Commercial Taxes & Ors. v. Ruchi Soya Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
West Bengal Sales Tax Act, 1994 - s.66 proviso (a) & (b) - Seizure of dealer's accounts - Retention of seized records beyond prescribed period of one year - Conditions to be c ...,, fulfilled - Held: Commissioner or Additional Commissioner I as also officer appointed to assist Commissioner is to record reasons in writing for extending the period - Such officer is to seek approval of Commissioner also, otherwise retention is unlawful - However, there is no requirement to convey the •· ... reasons to assessee and that too before expiry of one year of seizure - On facts, order of High Court
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