APOT/148/2013 of COMMISSIONER OF SERVICE TAX vs NARESH KUMAR AND CO. PVT LTD AND ORS
Calcutta High CourtAPOT
About this record
The Calcutta High Court decided this matter on 23 August 2022. The registry identifies it as CNR WBCHCO0014292013. It was heard by Justice T. S. Sivagnanam,hon'Ble Justice Hiranmay Bhattacharyya.
The disposal recorded by the registry is "Appeal dismissed; show cause notice quashed as time-barred". The record refers to the Finance Act, 1994. 1 statutory provision is noted on the record.
Court record
| Court | Calcutta High Court |
|---|---|
| Record type | APOT |
| Case number | CNR WBCHCO0014292013 |
| Date of decision | |
| Decision year | 2022 |
| Bench | HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA |
| Petitioner | COMMISSIONER OF SERVICE TAX |
| Respondent | NARESH KUMAR AND CO. PVT LTD AND ORS |
| Disposal | Appeal dismissed; show cause notice quashed as time-barred |
| Acts | Finance Act, 1994 |
| Sections | Section 73(1) of the Finance Act, 1994 |
These are the case details as recorded by the court. CourtMesh does not alter court records. Every linked value opens the other records that share it.
How to refer to this record
These identifiers come from the court record itself. The address below is permanent: if the page is ever renamed, the old address keeps redirecting to it, so it is safe to cite in a note, a brief or a footnote.
- Registry identifier: CNR WBCHCO0014292013
- Court and date: Calcutta High Court, 23 August 2022
- Permanent address of this record: https://courtmesh.ai/judgment/calcutta-high-court/2022/apot-148-2013-of-commissioner-of-service-tax-vs-naresh-kumar-and-co-2022-063284
Need this as data, not as a page?This record is one of many CourtMesh holds for the Calcutta High Court. The Indian court cases API serves the same records over JSON, with API documentation and plans and pricing. See also Calcutta High Court data coverage.
Inside the full case file
See the rest of this matter
The court record above is free, and it stays free. A free CourtMesh account opens the rest of the file:
- The complete timeline of the matter, hearing by hearing
- Every order and document on the record, ready to read
- The full judgment exactly as the court published it
- AI analysis: what was decided, on what reasoning, in minutes instead of an afternoon
Free account. No card. About a minute to create.
Create a free accountThe same account unlocks all of CourtMesh Research: AI-powered search across 300 million+ Indian court records, a research agent that finds and reads the case law for you, and every judgment page like this one, in full.