2021 (6) TMI 1143 - SCH - Indian Laws

Jurisdiction - levy of penalty - it was held by the High Court that it is clear and apparent that the impugned orders of penalty dated 30.1.2014, as contained in Annexure-12 to the writ applications, are actually the orders passed in review, in exercise of the powers under Section 9A (4) of the Act, read with Rules 14 (10 ) and (11) of the Rules, and these orders have been passed without any previous sanction in writing, of the Commissioner of Commercial Taxes, and have also been passed beyond the period of un-extendable limitation of one year. HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the High Court. SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petitions and declined to interfere with the judgment and order of the High Court. The delay was condoned, and pending applications were disposed of.