Case LawSpecial Leave to Appeal (C) No(s). 27106/2023
State Of U.P Vs Vivo Mobile India Private Ltd
- Court:
- Supreme Court
- Date:
- January 3, 2024
- Type:
- Special Leave to Appeal
- Members:
- B.V. NAGARATHNA , AUGUSTINE GEORGE MASIH
Subject
Circular Does Not Override Statutory Provisions. HC ruling upheld.
Input Tax Credit
Summary
In this case, the Supreme Court of India dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the Allahabad High Court’s order quashing a GST demand of Rs. 235.52 Crores imposed on Vivo Mobile India Private Limited. Th…
Judgement
We have heard learned A.S.G. appearing for the petitioners and perused the material on record. Having regard to the peculiar facts of this case, we are not inclined to interfere in the matter. The reason why we are saying so is that although the scheme was between March, 2020 to August, 2020, in the instant case, the respondents had sought benefit or extension of the scheme only by one month, that…