2022 (2) TMI 1346 - SCH - VAT and Sales Tax

Validity of notification dated 13th December 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax (Delhi) Rules 2005 - Whether there was any justification for the CVAT in New Delhi to retrospectively declare the C Form which had already been acted upon by the authority in Jammu and Kashmir as obsolete ? HELD THAT - List this Special Leave Petition along with SLP(C) No.27177/2018 after four weeks.

Summary

The Supreme Court of India issued an order to list a Special Leave Petition along with another petition after four weeks. Justices Hemant Gupta and S. Ravindra Bhat presided over the case. Counsel for the petitioner included Mr. Aman Lekhi, ASG, and others, while Mr. Aseem Mehrotra represented the respondent.