SAMRUDDHI CO OPERATIVE HOUSING SOCIETY LTD. vs MUMBAI MAHALAXMI CONSTRUCTION PVT. LTD.

The Supreme Court examined the appeal from the National Consumer Disputes Redressal Commission regarding a complaint for refund of excess taxes paid by a co-operative housing society due to alleged deficiency of service by a construction company. The NCDRC had dismissed the complaint as barred by limitation and not maintainable. The Supreme Court held that the nature of the dispute was indeed a consumer dispute and not merely a recovery proceeding, thereby allowing the appeal and setting aside the NCDRC's order.