Case Law Details
Saffron Communication Pvt. Ltd. & Anr. Vs State of U.P. & Ors. (Supreme Court of India)
The Supreme Court, in the case of Saffron Communication Pvt. Ltd. & Anr. vs State of U.P. & Ors., has granted interim protection from the recovery of advertisement tax.
The case revolves around the appellant’s writ petition seeking distinct relief compared to civil suits, which were also filed by the appellant. The High Court’s order dismissing the writ petition without considering its merits led to an appeal before the Supreme Court. The appellant contended that their pleas were unique and deserved individual consideration.
The prayers made by the appellant in the writ petition include challenging the recovery certificate, seeking a refund of advance advertisement tax, and commanding non-recovery of tax post the U.P. Act No.1 of 2017. The High Court’s failure to assess these prayers separately resulted in the Supreme Court setting aside the impugned order and remanding the matter to the High Court for a fresh consideration.
The appellant had withdrawn two civil suits, emphasizing the distinct nature of the relief sought in the writ petition. The Supreme Court acknowledged this and directed the High Court to review the writ petition on its own merits.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
