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Supreme Court of India

Union of India & Ors. v. Vkc Footsteps India Pvt Ltd.

Neutral citation
Reported as [2021] 15 S.C.R. 169
Bench Dr Dhananjaya Y. Chandrachud and M. R. Shah JJ.
Decided 13 September 2021

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.

3 Supreme Court benches have cited this judgment.

From the headnote

Central Goods and Services Tax Act, 2017 – ss. 54(3 ) and s.164 – Central Goods and Services Tax Rules, 2017 – r.89(5) – Writ petitions were filed in the High Court of Guja rat and High Court of Madras, challenging the validity of r.89(5) on the ground that it is ultra vires s.54(3) – The High Court of ujarat in VKC Footsteps India Pvt. Ltd. v. Union of India (R/Spec ial Civil Application No.2792 of 2019) having examined the pr ovisions of s.54(3) and r.89(5) held that latter was ultra vires – However, the Madras High Court in Tvl. Transtonnelstroy Afcons Joint Venture v . Union of India

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Where later benches applied it

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