Case Law Details
Commissioner Vs Gujarat State Petronet Ltd. (Supreme Court of India)
In a recent development, the Supreme Court of India granted leave to revisit and reevaluate crucial issues related to the extended period of limitation and the imposition of penalties in the case of Commissioner Vs Gujarat State Petronet Ltd. The limited issue before the court revolved around the denial of the appellant-Department’s attempt to raise pertinent questions of law regarding the recovery of dues and penalties.
Background: The impugned order faced scrutiny as the appellant-Department sought to bring additional questions before the High Court. These questions pertained to the Tribunal’s refusal to permit an extended period of limitation for the appellant-Department and the imposition of penalties by the Adjudicating Authority. The High Court, in paragraphs 5 to 13 of the impugned order, thoroughly examined these aspects and provided reasons for not allowing the raised substantial questions of law.
Key Points from the Supreme Court Decision:
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