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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Commissioner, Customs And Service Tax (Cgst) vs M/s Shri Nakoda Ispat Ltd. Through Its Authorized Person
July, 16th 2018
     ITEM NO.7                                  COURT NO.2                   SECTION IV-A

                                    S U P R E M E C O U R T O F          I N D I A
                                            RECORD OF PROCEEDINGS

                              SPECIAL LEAVE PETITION (CIVIL) Diary No.20723/2018

     (Arising out of impugned final judgment and order dated 13-09-2017
     in TAXC No. 103/2017 passed by the High Court Of Chhatisgarh at
     Bilaspur)

     COMMISSIONER, CUSTOMS AND SERVICE TAX (CGST)                            Petitioner(s)
                                     VERSUS
     M/S SHRI NAKODA ISPAT LTD. THROUGH
     ITS AUTHORIZED PERSON                                                   Respondent(s)

     (FOR ADMISSION and I.R. and IA No.83146/2018-CONDONATION OF DELAY
     IN FILING and IA No.83147/2018-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT)
      Date : 12-07-2018 This petition was called on for hearing today.






     CORAM :
                              HON'BLE MR. JUSTICE RANJAN GOGOI
                              HON'BLE MRS. JUSTICE R. BANUMATHI
                              HON'BLE MR. JUSTICE NAVIN SINHA

     For Petitioner(s)                   Mr.    Tushar Mehta, ASG
                                         Mr.    A.K. Sanghi, Sr. Adv.
                                         Mr.    S.A. Haseeb, Adv.
                                         Ms.    Swati, Adv.
                                         Mr.    B. Krishna Prasad, AOR
     For Respondent(s)

                               UPON hearing the counsel the Court made the following
                                                  O R D E R

                         Heard the learned counsel for the petitioner and perused the

     relevant material.

                         Delay condoned.

                         Application for exemption from filing Certified Copy of the

     impugned Judgment is allowed.






                         We   do   not   find    any   legal   and   valid     ground   for
     interference. The Special Leave Petition is dismissed.
Signature Not Verified

Digitally signed by
NEETU KHAJURIA
Date: 2018.07.12
16:54:57 IST
Reason:




     (POOJA ARORA)                                                         (ASHA SONI)
     COURT MASTER                                                          BRANCH OFFICER

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