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Chhattisgarh VAT Appeal Dismissed by SC as Pre-Deposit Rule Found Valid
Case Law Details
- Case Name
- Nokia India Pvt Ltd Vs State of Chhattisgarh & Anr. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Nokia India Pvt Ltd Vs State of Chhattisgarh & Anr. (Supreme Court of India)
The Supreme Court examined a writ petition filed under Article 32 of the Constitution challenging the constitutional validity of Section 48(4) of the Chhattisgarh VAT Act, 2005. The petitioner sought a declaration that the provision was unconstitutional and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India.
Section 48(4) lays down mandatory pre-deposit conditions for the admission of appeals by dealers against tax orders. For appeals before the Additional Commissioner or App...






