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2023 (1) TMI 101 - SCH - VAT and Sales TaxMaintainability of SLP - amount of penalty involved is Rs.2,15,770/- only - threshold monetary limit involved in the appeal - HELD THAT - As the amount of penalty involved is Rs.2,15,770/- only, the Special Leave Petition is not entertained. However, the question of law, if any, is kept open. SLP dismissed.
The Supreme Court of India dismissed the Special Leave Petition due to the penalty amount being Rs.2,15,770 only. The question of law remains open. The cost imposed by the High Court is set aside, and pending applications are disposed of.
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