ELEL Hotels & Investments Ltd. v. Union of India

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

…2024 INSC 756 Civil Appeal No.2948 of 2023 etc. Page 1 of 91 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL NO. 2948 OF 2023 Chief Commissioner of Central Goods and Service Tax & Ors. … Appellants versus M/s Safari Retreats Private Ltd. & Ors. … Respondents with WRIT PETITION (CIVIL) NOS. 804 of 2022 & 1030 of 2022 CIVIL APPEAL NO. 2949 OF 2023 WRIT PETITION (CIVIL) NOS. 1036 of 2022 & 90 of 2023 WRIT PETITION (CIVIL) NO. 846 of 2023 and WRIT PETITION (CIVIL) NO. 847 of 2023 J U…

JALARAM INDUSTRIES vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

THRISHUL ZARDA POUCHES vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

HARSH INTERNATIONAL FLAVOUR vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

FAST TRACK PACKERS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…