Supreme Court of India · 2021-09-03
THE ASSISTANT COMMISSIONER OF STATE TAX vs M/S COMMERCIAL STEEL COMPANY
- Citation / case number
- SC 2020/11555
- Court
- Supreme Court of India
- Petitioner
- THE ASSISTANT COMMISSIONER OF STATE TAX
- Respondent
- M/S COMMERCIAL STEEL COMPANY
- Author
- Dr Dhananjaya Y Chandrachud
- Bench
- HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE VIKRAM NATH, HON'BLE MS. JUSTICE HIMA KOHLI
Judgment text excerpt
The Supreme Court upheld the High Court's decision to set aside the tax and penalty imposed by the Assistant Commissioner under the CGST and SGST Acts. The court found that the collection of Rs 4,16,447 was unjustified and directed a refund with interest. Additionally, the court ordered disciplinary proceedings against the Assistant Commissioner for the improper tax collection, emphasizing the need for accountability in tax administration.