Judgment briefs
Supreme Court of India

M/s Naresh Kumar Gupta v. State of Punjab & Another

Punjab Value Added Tax Act, 2005 – Amendment to s.29

Disposed of
Court
Supreme Court of India
Decided
1 May 2025
Citation
[2025] 5 S.C.R. 718
Case no.
CIVIL APPEAL No. 4033/2025
Bench
B.v. Nagarathna, Satish Chandra Sharma

Issue for consideration

Whether the amendment to s.29 of the Punjab Value Added Tax Act, 2005 (PVAT Act) by the Punjab Value Added Tax Act, 2013 is constitutionally valid or not.

Judgment PDF: M/s Naresh Kumar Gupta v. State of Punjab & Another
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