CourtMesh

M/S SHIV STEELS vs THE STATE OF ASSAM

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 11 September 2025. Its neutral citation is 2025 INSC 1126. The bench of 2 comprised Justice Sandeep Mehta and Justice J.B. Pardiwala.

The disposal recorded by the registry is "Appeal Allowed; judgment of the High Court set aside". The record refers to the Assam General Sales Tax Act, 1993. 2 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Neutral citation2025 INSC 1126
Diary numberDiary No. 40086/2012
Date of decision
Decision year2025
Bench
  • HON'BLE MR. JUSTICE SANDEEP MEHTA
  • HON'BLE MR. JUSTICE J.B. PARDIWALA
PetitionerM/S SHIV STEELS
RespondentTHE STATE OF ASSAM
DisposalAppeal Allowed; judgment of the High Court set aside
Reportingreportable
ActsAssam General Sales Tax Act, 1993
Sections
  • Section 19
  • Section 21

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.

Need this as data, not as a page?This record is one of many CourtMesh holds for the Supreme Court of India. The Indian court cases API serves the same records over JSON, with API documentation and plans and pricing. See also Supreme Court of India data coverage.

Inside the full case file

LockedHeadnoteUnlocks with a free account
LockedKey Facts
LockedLegal Issues

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 account

The 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.