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THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS vs. COMMERCIAL STEEL LIMITED
(Supreme Court)

Hon'ble Judges:

DR DHANANJAYA Y CHANDRACHUD
VIKRAM NATH
HIMA KOHLI
Pet. Counsel
Prashant Tyagi
P. Venkat Reddy
P. Srinivas Reddy
Res. Counsel
Shaik Mohamad Hanif
Srilakshmi Velicheti
Divya Mishra

Petitioner / Applicant

THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS

Respondent COMMERCIAL STEEL LIMITED
Court

SC (Supreme Court)

Date Sep 3, 2021
Order No.

Civil Appeal No 5121 of 2021 (Arising out of SLP (C) No 13639 of 2021 @ D No.11555 of 2020)

Citation

2021(9) TAXREPLY 4632
Original Order
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ORDER

Per Dr Dhananjaya Y Chandrachud 1 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 ₹ 4,16,447 from the respondent towards tax and penalty under the Central Goods and Services Tax Act 2017 (CGST) and State Goods and Services Tax Act (SGST) and directed a refund together with interest at the rate of 6% per annum from 13 December 2019. A further direction has been issued to the State of Telangana to consider initiating disciplinary proceedings against the Assistant Commissioner. Costs of ₹ 25,000 have been imposed on the first appellant, who was the first respondent before the High Court. 4 The respondent is a proprietary concern engaged in the business of iron and steel and is registered under the Central Goods and Services Tax Act 2....

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