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of <h1>Supreme Court Upholds High Court Judgment, Dismisses Special Leave Petition and Disposes of All Pending Applications.</h1> <h3>COMMERCIAL TAX OFFICER & ORS. Versus M/s RIDDHI JEWELS & ANR.</h3> The SC dismissed the Special Leave Petition, choosing not to interfere with the HC's judgment. The decision effectively upholds the lower court's ruling. ... Illegal attachment and withdrawal from bank account by respondents to recover the arrears of VAT dues of another company - it was held by High Court that There is no question of lifting the corporate veil treating that the proprietor of petitioner entity and the assessee M/s.Shree Ganesh Jewellery House Limited as one and the same or as entities which are connected or related - HELD THAT:- There are no reason to interfere with the impugned judgment passed by the High Court. Hence, the Special Leave Petition is dismissed. Petition seeking special leave to appeal was heard. The Court stated, 'We are not inclined to interfere with the impugned judgment passed by the High Court.' Consequently, the 'Special Leave Petition is dismissed.' All pending applications stand disposed of. The order reflects solely a refusal to disturb the High Court's decision; no further legal reasoning or modification of the impugned judgment is recorded.
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