2024 (7) TMI 1619 - SCH - Customs

Maintainability of SLP - low tax effect - dispute between the parties has been referred for determination to the Lok Adalat - HELD THAT - The tax effect of the subject matter of the special leave petition is falling below the threshold contained in the circular dated 22 August 2019 of the Central Board of Indirect Taxes and Customs. The special leave petition is disposed of as not pressed.

Summary

The Supreme Court of India, comprising the Chief Justice and Justices J.B. Pardiwala and Manoj Misra, addressed a dispute referred to the Lok Adalat. The case involved a special leave petition where the tax effect was below the threshold specified in the Central Board of Indirect Taxes and Customs' circular dated 22 August 2019. Consequently, the petition was "disposed of as not pressed." Additionally, the court ordered that the court fee be refunded in accordance with applicable rules.