Supreme Court of India
The Assistant Commissioner of State Tax and Others v. M/s. Commercial Steel Limited
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.
What the Court ordered
For the above reasons, we allow the appeal and set aside the impugned order of the High Court.
Judgment, page 7
From the headnote
Constitution of India – Ar.226 – Central Goods and Services Tax Act 2017 – s.107 – The case of Revenue that in the guise o f an inter-State sale, the respondent was attempting to sell the goods in the local market by evading SGST and CGST – An order of det ention was issued and a notice was served on the person in charge of the conveyance –The respondent paid tax and penalty, following whi ch the goods and the conveyance were released –Writ pe tition was filed by the respondent – The High Court ordered the refund of the amount collected towards tax and penalty together with interest – Before
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