2022 (9) TMI 387 - SCH - VAT and Sales Tax

Conclusion of proceedings consequent to the impugned order - time limitation - HELD THAT - As the Special Commissioner has finally concluded the proceedings consequent to the impugned order, this special leave petition is not interfered, with liberty to the petitioner to raise all contentions, including the factum of action being barred by limitation in appropriate proceedings. SLP disposed off.

Summary

The Supreme Court of India in 2022 (9) TMI 387 - SC Order declined to interfere in the special leave petition as the Special Commissioner concluded the proceedings. The petitioner has liberty to raise all contentions in appropriate proceedings. All issues will be decided on their merits and in accordance with the law. The special leave petition is disposed of, and pending applications, if any, stand disposed of.