Principal Commissioner, SGST vs. Shiva Castings: SLP Dismissed, Petitioner Directed to File Review Application Against Tax Penalty

The SC dismissed the special leave petition, advising petitioner to file a review application instead. Department's Counsel failed to address Court's questions regarding the imposition of three times monthly SGST tax as principal and a 100% penalty. The Court declined to intervene through the special leave petition mechanism, directing petitioner toward the review process as the appropriate procedural remedy.

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The Supreme Court of India dismissed the special leave petition and advised the petitioner to file a review application instead. The Counsel for the Department did not answer questions posed by the Court regarding the imposition of three times the monthly SGST tax as principal and a 100% penalty.

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