M/S ANVIL CABLES PVT LTD vs. COMMNR.OF CENTRAL TAXES & SERVICE TAX

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C.A. No.-001651-001651 - 2015Supreme Court06 February 20152 pages
For Petitioner: PRAVEEN KUMAR
AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court set aside the impugned judgment and restored the tax appeal to its original number for hearing on merits by the High Court, subject to payment of costs.

What were the facts?

The Supreme Court granted leave to appeal against an impugned judgment. The case involved a tax appeal filed by M/s Anvil Cables Pvt Ltd.

What were the issues?

The primary issue was whether the High Court's judgment should be set aside and the appeal heard on merits.

AI-generated summary — verify with the full judgment below

Page 1 JUDGMENT NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1651 OF 2015 [@ SPECIAL LEAVE PETITION (C) NO. 27080 of 2013] M/S ANVIL CABLES PVT LTD Appellant(s) VERSUS COMMNR.OF CENTRAL TAXES & SERVICE TAX Respondent(s) J U D G M E N T PER ANIL R. DAVE, J. Leave granted. Looking at the peculiar facts of the case, in the interests of justice, we direct that upon payment of Rs. 25,000/- by way of costs to the sole respondent within two months from today, the impugned Judgment shall be set aside and Tax Appeal No. 3 of 2013 shall be restored to its original number and shall be heard on merits by the High Court. With the above directions, the Civil Appeal is allowed with the abovesaid costs. It is clarified that if the amount is not deposited within the stipulated time, this order shall not operate and the impugned Judgment shall remain in force. .......................J.

[ANIL R. DAVE ] .......................J.

[SHIVA KIRTI SINGH] New Delhi; February 06, 2015.

Page 2 JUDGMENT ITEM NO.32 COURT NO.3 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Special Leave to Appeal (C) No(s). 27080 of 2013 M/S ANVIL CABLES PVT LTD Appellant(s) VERSUS COMMNR.OF CENTRAL TAXES & SERVICE TAX Respondent(s) (with interim relief and office report) Date : 06/02/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Appellant(s) Mr. Praveen Kumar, Adv. Mr. Kumar Rajesh Singh, Adv. Ms. Sunaina Kumar, Adv.

For Respondent(s) Ms. Pinki Anand, ASG

Mr. K. Radhakrishnan, Sr. Adv. Ms. Sunita Rani Singh, Adv. For Mr. B. Krishna Prasad, Adv.

UPON hearing counsel the Court made the following O R D E R Leave granted. The Civil Appeal is allowed in terms of the signed non- reportable Judgment. (Jayant Kumar Arora) Sr. P.A. (Sneh Bala Mehra) Assistant Registrar (Signed non-reportable Judgment is placed on the file)

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