Supreme Court dismisses Special Leave Petitions after condoning case delay. No legal grounds for interference.Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - Section 9(2) of the Central Sales Tax Act, 1956 read with Rule 5(6) and 5(10) of Central Sales Tax (Pondicherry) Rules, 1967 - Held that:- There is no legal and valid ground for interference - The Special Leave Petitions are dismissed.... ... ... Title: Supreme Court Judgment 2018 (8) TMI 223 - SC Order

Judges: Mr. Ranjan Gogoi, Mrs. R. Banumathi, Mr. A.M. Khanwilkar

Petitioner's Counsel: Mr. R. Venkataramani, Mr. V. G. Pragasam, Mr. Prabu Ramasubramanian, Mr. S. Manuraj, Mr. Yashraj Singh Bundela, Mr. Praveeen Vignesh

Respondent's Counsel: Mr. M. Karpaga Vinayagam, Mr. P. Jegan, Mr. Syed Mahaboob, Mr. P. Suresh

Decision: Delay condoned. No legal grounds for interference found. Special Leave Petitions dismissed. Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - Section 9(2) of the Central Sales Tax Act, 1956 read with Rule 5(6) and 5(10) of Central Sales Tax (Pondicherry) Rules, 1967 - Held that:- There is no legal and valid ground for interference - The Special Leave Petitions are dismissed. Appellate Assistant Commissioner (Commercial Taxes) Versus M/s Pondy Die Castings (P) Ltd
VAT and Sales Tax
2018 (8) TMI 223 - SC Order - TMI
SUPREME COURT OF INDIA - SC
Dated:- 27-4-2018
Special Leave Petition (Civil) Diary No(s). 11787/2018 - -
CST, VAT & Sales Tax
Mr. Ranjan Gogoi, Mrs. R. Banumathi And Mr. A.M. Khanwilkar For the Petitioner(s) : Mr. R. Venkataramani, Sr. Adv., Mr. V. G. Pragasam, AOR, Mr. Prabu Ramasubramanian, Adv., Mr. S. Manuraj, Adv., Mr. Yashraj Singh Bundela, Adv. And Mr. Praveeen Vignesh, Adv. For the Respondent(s) : Mr. M. Karpaga Vinayagam, Sr. Adv., Mr. P. Jegan, Adv., Mr. Syed Mahaboob, Adv. And Mr. P. Suresh, Adv. ORDER Heard the learned counsel for the parties and perused the relevant material. Delay condoned. We do not find any legal and valid ground for interference. The Special Leave Petitions are dismissed.
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