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of <h1>Supreme Court Dismisses Petition, Upholds Lower Court's Decision, Maintains Status Quo in Related Case.</h1> <h3>THE COMMISSIONER, COMMERCIAL TAX Versus M/s BHAGWATI TRADING COMPANY</h3> THE COMMISSIONER, COMMERCIAL TAX Versus M/s BHAGWATI TRADING COMPANY - [2023] 116 G S.T.R. 216 (SC) The Supreme Court in Citation 2023 (9) TMI 639 - SC Order, with Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar, dismissed a special leave petition citing a previous order in a related case (Special Leave Petition (C) Diary No. 11013 of 2023). The delay was condoned. The petitioner was represented by Mr. Bhakti Vardhan Singh and Mr. Ankit Khatri, while the respondent was represented by Mr. Kavin Gulati, Mr. Nishant Mishra, Mr. Harpreet Singh Ajmani, and Mr. Priyam Bhatnagar.
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