Additional Commissioner Grade-2 & Anr. Vs Dayal Product
Date: September 1, 2025
Subject Matter
Proper statutory remedy for stock discrepancies found against a registered dealer is under Sections 73 or 74 and not u/s 130
Summary
The Supreme Court of India dismissed a Special Leave Petition (SLP) filed by the Revenue department, thereby upholding the Allahabad High Court's judgment. The case involved Dayal Product, a registered dealer, against whom the tax authorities had ini…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Delay condoned. We are not inclined to interfere with the impugned judgment/order passed by the High Court. The special leave petition is, accordingly, dismissed. We, however, clarify that the impugned judgment/order and the dismissal of this special leave petition will not come in the way of the petitioners in taking recourse to appropriate remedies i…