https://www.taxtmi.com/caselaws?id=783843 The dominant issue was whether the HC was justified in imposing costs while dismissing a petition challenging an order discharging the accused, when the underlying levy of tax, interest and penalty was already under challenge. The SC held that, in the context of the subsisting challenge to the levy, the petition could not be treated as frivolous so as to warrant punitive costs. Consequently, the SC set aside the costs of Rs. 2 lakhs imposed by the HC and disposed of the SLP. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783843 The dominant issue was whether the HC was justified in imposing costs while dismissing a petition challenging an order discharging the accused, when the underlying levy of tax, interest and penalty was already under challenge. The SC held that, in the context of the subsisting challenge to the levy, the petition could not be treated as frivolous so as to warrant punitive costs. Consequently, the SC set aside the costs of Rs. 2 lakhs imposed by the HC and disposed of the SLP. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783843