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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court imposes Rs. 24 crore costs for tax inaction. Petitioner seeks time for affidavit.</h1> The Supreme Court imposed exemplary costs due to inaction on a tax matter amounting to over Rs. 24 crores from 17.08.2017 to 10.02.2020. The petitioner ... Summary order. Matter listed after two weeks; liberty granted to petitioner to file a better affidavit. Court recorded unexplained inaction from 17.08.2017 to 10.02.2020 and the respondent's contention that VAT has been paid on the transaction, which, according to the respondent, precludes invocation of service tax; the court indicated that consideration may be given to imposing exemplary costs on the next date. The Supreme Court of India, in a 2021 judgment, noted inaction from 17.08.2017 to 10.02.2020 regarding a tax amount exceeding Rs. 24 crores. The petitioner's counsel requested time to file a better affidavit, while the respondent's counsel argued that the appeal lacked merit as VAT had already been paid on the transaction. The court may impose exemplary costs in the next hearing scheduled after two weeks.

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