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SANJAY KUMAR AGARWAL vs STATE TAX OFFICER (1)

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 31 October 2023. Its neutral citation is 2023 INSC 963. The bench of 2 comprised Justice Bela M. Trivedi and Justice Aniruddha Bose.

The disposal recorded by the registry is "Dismissal of all review petitions". The record refers to 3 enactments, among them Gujarat Value Added Tax Act, 2003, Insolvency and Bankruptcy Code, 2016 and Central Sales Tax Act, 1956. 5 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Neutral citation2023 INSC 963
Diary numberDiary No. 32268/2022
Date of decision
Decision year2023
Bench
  • HON'BLE MS. JUSTICE BELA M. TRIVEDI
  • HON'BLE MR. JUSTICE ANIRUDDHA BOSE
PetitionerSANJAY KUMAR AGARWAL
RespondentSTATE TAX OFFICER (1)
DisposalDismissal of all review petitions
Reportingreportable
Acts
  • Gujarat Value Added Tax Act, 2003
  • Insolvency and Bankruptcy Code, 2016
  • Central Sales Tax Act, 1956
Sections
  • Section 48 of GVAT Act
  • Section 53 of IBC
  • Section 3(30) of IBC
  • Section 30(2) of IBC
  • Section 31(1) and 31(2) of IBC
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