Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited
Date: September 2, 2021
Court: Supreme Court
Type: Civil Appeal
Judge(s)/Member(s): Dhananjaya Y Chandrachud
Subject Matter
High Courts shouldn't entertain writ petitions in cases with appeal remedy
Summary
The case involves an appeal stemming from a judgment by the High Court of Telangana, which overturned the action taken by the tax authorities against the respondent, a proprietary business registered under the GST Act. The tax authorities had collect…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. This appeal arises from a judgment of a Division Bench of the High Court of Telangana dated 4 March 2020. 3. The High Court in the exercise of its writ jurisdiction under Article 226 of the Constitution set aside the action of the appellants in collecting an amount of Rs 4,16,447 from the respondent towards tax and penalty under the C…