Assistant Commissioner of State Tax vs Suncraft Energy P. Ltd

Case Title

Assistant Commissioner of State Tax vs Suncraft Energy P. Ltd.

Court

Supreme Court of India

Honorable Judges

Justice B.V. Nagarathna

Citation

2023 (12) GSTPanacea 135 HC Supreme Court

Slp Appeal (C) No(S).27827

Judgement Date

14-December-2023

Delay condoned.

We have heard learned senior counsel appearing for the petitioners.

Having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side, we are not inclined to interfere in these matters in exercise of our powers under Article 136 of the Constitution of India.

The Special Leave Petitions are dismissed, accordingly.

Pending application(s), if any, shall stand disposed of

In the legal matter at hand, the court heard arguments presented by the senior counsel representing the petitioners. These arguments likely encompassed various aspects of the case, including the facts, legal principles, and any pertinent arguments in favor of the petitioners’ position.

Upon careful consideration of the case’s particulars and the context surrounding it, including the relatively small amount of demand at stake, the court made a decision. This decision involved a determination not to exercise its authority under Article 136 of the Constitution of India to intervene in the matter. Article 136 grants the Supreme Court of India discretionary power to grant special leave to appeal against any judgment or order in any cause or matter passed or made by any court or tribunal in the territory of India.

By choosing not to interfere, the court essentially decided not to grant special leave to the petitioners to further pursue their case before the Supreme Court. This dismissal of the Special Leave Petitions signifies that the court found no compelling reason to review or overturn the decisions made by the lower courts or tribunals involved in the case.

As a result of this decision, any pending applications related to the case were addressed and resolved accordingly. This could involve the dismissal of any outstanding motions or requests that were awaiting the court’s decision.

Overall, the court’s ruling indicates a judgment that the case did not warrant further consideration at the highest level of the Indian judiciary, likely due to the perceived lack of significant legal or factual issues meriting the Supreme Court’s attention and intervention.

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