Case Law Details
Shree Enterprises Coal Sales Pvt Ltd. Vs Union of India & Anr (Supreme Court of India)
The Hon’ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India & Anr [Civil Appeal No 6539 of 2022 dated September 12, 2022] overruled the Allahabad High Court judgment and ordered to remand the proceedings back to the High Court for consideration on merits. The Hon’ble Supreme Court also observed that the High Court was in error while dismissing the writ petition filed by the assessee.
Facts:
M/s Shree Enterprise Coal Sales Pvt Ltd (“the Appellant”) is a private limited company with a Head Office in Kolkata which is involved in the trading of coal which it obtains from e-auctions conducted by the subsidiaries of Coal India Limited (“the Respondent”). Further, the Appellant purchased coal from the Respondent for which the appellant took certain consignments through the railways of which the destination was Madhya Pradesh.
The Appellant filed a writ petition (Writ Tax No. 850 of 2016) in the Allahabad High court stating that the Respondent did not issue Form E-1 and did not grant the benefit of Form C while charging tax at the rate of four percent.
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