Case Law Details
Case Name : Ambika Traders Vs Additional Commissioner (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Ambika Traders Vs Additional Commissioner (Supreme Court of India)
The Hon’ble Supreme Court of India in Ambika Traders v. Additional Commissioner [SLP (C) 23774 of 2025, dated September 01, 2025] upheld the decision of Delhi High Court in the matter Ambika Traders v. Addl. Commissioner, Adjudication DGGSTI [W.P.(C) 4853/2025, dated July 29, 2025] wherein the High Court affirmed that Section 74(3) and (4), Central Goods & Service Tax Act, 2017 (“the CGST Act”) permit notices “for any period” or “such periods,” unlike Section 74(10) CGST Act which uses the term “financial ye...
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Author Bio
Sir,
Thanks for sharing the recent case.
It seems the Hon’ble Supreme Court dismissed SLP mainly for the reason that the counsel for the petitioner did not want to press the issue. Hence, the SLP was dismissed as not pressed. Therefore, I am of the view that this order does not have any precedential value.