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ASSISTANT COMMISSIONER (ST) AND OTHERS vs. SATYAM SHIVAM PAPERS PVT. LIMITED AND OTHERS
(Supreme Court)

Hon'ble Judges:

DINESH MAHESHWARI
HRISHIKESH ROY
Pet. Counsel
P. Venkat Reddy
Prashant Tyagi
P. Srinivas Reddy
Res. Counsel
---

Petitioner / Applicant

ASSISTANT COMMISSIONER (ST) AND OTHERS
Respondent SATYAM SHIVAM PAPERS PVT. LIMITED AND OTHERS
Court

SC (Supreme Court)

Date Jan 12, 2022
Order No.

Special Leave to Appeal (C) No(s). 21132/2021

Citation

2022(1) TAXREPLY 6111
Original Order
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ORDER

Having heard learned counsel for the petitioners and having perused the material placed on record, we find no reason to consider interference in the well-considered and well-reasoned order dated 2nd June, 2021, as passed by the the High Court for the State of Telangana at Hyderabad in Writ Petition No. 9688 of 2020. Rather, we are clearly of the view that the error, if any, on the part of the High Court, had been of imposing only nominal costs of ₹ 10,000/- (Rupees Ten Thousand) on the respondent No. 2 of the writ petition, who is petitioner No.2 before us. The consideration of the High court in the order impugned and the material placed on record leaves nothing to doubt that the attempted inference on the part of petitioner No.2, that the writ petitioner was evading tax because the e-way bill had expired a day earlier, had not only been baseless but even the intent behind the proceedings against the writ petitioner was also questionable, particularly when ....

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