M/S K.P.Mozika vs Oil And Natural Gas Corporation Ltd.

The Supreme Court addressed the liability to pay tax under the Assam General Sales Tax Act, 1993, determining that the provisions of the Act must be interpreted in light of the principles of natural justice and fair play. The Court held that the tax authorities must provide adequate opportunity for the taxpayer to present their case before imposing any tax liability. The judgment emphasized the importance of procedural fairness in tax assessments, thereby reinforcing the legal principle that tax laws must be applied justly and transparently.