Supreme Court of India
Union of India and Ors. v. M/s Nitdip Textile Processors Pvt. Ltd. and Another
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5 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above discussion, we cannot agree with the findings and the conclusion reached by the High Court for which, we have made reference earlier.
Judgment, page 50
From the headnote
FINANCE (NO. 2) ACT, 1998: ss. 87 (m) (ii)(a) and (b) - Tax arrears' - Connotation of - Application of Kar Vivad Samadhana Scheme, 1998 to 'tax arrears' in respect of the amount of excise duty, interest, fine or penalty determined as due or payable as on 31.3.1998, or which constituted the subject matter of the demand notice or a show cause notice issued on or before 31.3.1998, but remaining unpaid as on the date of making a declaration u/s 88 - High Court declared s. 87(m)(ii)(;;) as violative of Article 14 of the Constitution in so far as it seeks to deny the benefit of -the Scheme to those
Authorities it was built on
- 1958 Shri Ram Krishna Dalmia v. Shri Justice S. R. Tendolkar & Others
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 2005 Pratap Singh v. State of Jharkhand and Anr.
- 1993 Venkateshwara Theatre v. State of Andhra Pradesh and Ors.
- 1989 Elel Hotels and Investments Limited and Anr. Etc. Etc. v. Union of India
- 1975 Anant Mills Co. Ltd. v. State of Gujarat & Ors.
- 1974 Murthy Match Works, Etc. Etc. v. The Asstt. Collector of Central Excise, Etc.
- 2005 M/s. Maruti Udyog Ltd. v. Ram Lal and Ors.
- 2007 Aashirwad Films v. Union of India & Ors.
- 2002 Hemalatha Gargya v. Commissioner of Income Tax
- 1990 Kerala Hotel & Restaurant Association and Ors. Etc. Etc. v. State of Kerala and Ors.
- 1984 Regional Director Employees State Insurance Corporation Trichur v. Ramanuja Match Industries
- 1991 Spences Hotel Pvt. Ltd. and Anr. v. State of West Bengal and Ors.
- 2002 Union of India and Ors. v. Pesticides Manufacturing & Formulators Association of India
- 1974 The Amalgamated Tea Estate Co. Ltd. Etc. v. State of Kerala
- 1999 State of U.P. and Anr. v. Kamla Palace
- 1999 Union of India and Ors. v. M.V. Valliappan and Ors.
- 2007 Vijay Singh Charak v. Union of India and Ors.
- 2002 Smt. Sushila Rani v. Commissioner of Income Tax and Anr.
- 2002 Killick Nixon Ltd., Mumbai v. Deputy Commissioner of Income Tax, Mumbai and Ors.
- 2005 Commissioner of Income Tax, Rajkot v. Shatrusailya Digvijaysingh Jadeja
- 1996 Purewal Associates Ltd. Etc. v. Collector of Central Excise
Where later benches applied it
- 2023 Mathews J. Nedumpara & Ors. v. Union of India & Ors.
- 2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd.
- 2015 M/s. Swastika Enterprises &anr. v. Commissioner of Customs & Ors.
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2015 Kandivali Cooperative Industrial Estate and Another v. Municipal Corporation of Greater Mumbai and Others
Of those, 3 relied on · 1 referred to · 1 mentioned
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