Case Law Details
Tata Steel Ltd. Vs The State of Jharkhand (Supreme Court of India)
During the course of hearing of this appeal, the learned senior counsel agree that the reasoning given by the High Court in the impugned judgment on the locus standi of the appellant is not justified and correct.
The appellant is a registered company, albeit for taxation purposes the units at Naomundi and Jamshedpur have been treated as separate assessees under the Jharkhand Value Added Tax Act, 2005. Thus, the writ petition preferred by Tata Steel Ltd., which is a juristic person, could not have been dismissed as not maintainable when it had challenged the denial of input tax credit to the unit at Naomundi, in respect of the purchases made and utilised in the said unit.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
During the course of hearing of this appeal, the learned senior counsel agree that the reasoning given by the High Court in the impugned judgment on the locus standi of the appellant is not justified and correct. The appellant is a registered company, albeit for taxation purposes the units at Naomundi and Jamshedpur have been treated as separate assessees under the Jharkhand Value Added Tax Act, 2005. Thus, the writ petition preferred by Tata Steel Ltd., which is a juristic person, could not have been dismissed as not maintainable when it had challenged the denial of input tax credit to the unit at Naomundi, in respect of the purchases made and utilised in the said unit.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
