M/S. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD vs THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

Supreme Court of IndiaJudgment2 August 2022

About this record

The Supreme Court of India decided this matter on 2 August 2022. The registry identifies it as Diary No. 34188/2009. The bench of 2 comprised Justice M.R. Shah and Justice B.V. Nagarathna.

The disposal recorded by the registry is "Appeals allowed; assessments quashed; judgments set aside". The record refers to 6 enactments, among them Finance Act, 1994, Finance Act, 2007 and Central Goods and Services Tax Act, 2017. 6 statutory provisions are noted on the record.

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 34188/2009
Date of decision	2 August 2022
Decision year	2022
Bench	HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Petitioner	M/S. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD.
Respondent	THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
Disposal	Appeals allowed; assessments quashed; judgments set aside
Reporting	reportable
Acts	Finance Act, 1994 Finance Act, 2007 Central Goods and Services Tax Act, 2017 Article 366 of the Constitution of India Article 248 of the Constitution of India Schedule VII, List I, Entry 97 of the Constitution of India Article 286 of the Constitution of India Central Sales Tax Act, 1956 Andhra Pradesh General Sales Tax Act, 1957 Andhra Pradesh Value Added Tax Act, 2005
Sections	Section 65(105)(zzzza) Section 66 Section 67 Section 68 Article 366(29A) Article 366

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Registry identifier: Diary No. 34188/2009
Court and date: Supreme Court of India, 2 August 2022
Permanent address of this record: https://courtmesh.ai/judgment/supreme-court/2022/m-s-total-environment-building-systems-pvt-ltd-vs-the-deputy-2022-514ff2

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