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ASSISTANT COMMISSIONER STATE TAX DURGAPORE RANGE vs. ASHOK KUMAR SUREKA
(Supreme Court)

Hon'ble Judges:

B.V. NAGARATHNA
NONGMEIKAPAM KOTISWAR SINGH
Pet. Counsel
Madhumita Bhattacharjee
Srija Choudhury
Debabrati Sadhu
Res. Counsel
Ankit Kanodia
Megha Agarwal
Ravi Bharuka

Petitioner / Applicant

ASSISTANT COMMISSIONER STATE TAX DURGAPORE RANGE
Respondent ASHOK KUMAR SUREKA
Court

SC (Supreme Court)

Date Aug 13, 2024
Order No.

Special Leave to Appeal (C) Nos. 21021-21022/2022

Citation

2024(8) TAXREPLY 11974
Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. It is brought to our notice that having regard to the latest circular being Circular No.207/1/2024-GST dated 26.06.2024 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, these special leave petitions do not meet the threshold limit mentioned therein as the penalty imposed is only Rs.3.25 lacs. In the circumstances, we dispose of these special leave petitions reserving liberty to the petitioner herein to raise the question of law, if any, which arises in these cases. Since, we have not considered these special leave petitions on merits and on the interpretation sought to be given by the department and taking note of the fact that the High Court itself has noted in the impugned order that the said order would not act as a precedent, we would reiterate the same. Consequently, in view of the above, the special leave petitions....

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