Judgment briefs
Supreme Court of India

M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Anr.

Central Goods and Service Tax Act, 2017 – s.6(2)(b)

Disposed of
Court
Supreme Court of India
Decided
14 Aug 2025
Citation
[2025] 8 S.C.R. 1727
Case no.
SPECIAL LEAVE PETITION (CIVIL) No. 6092/2025
Bench
J.b. Pardiwala, R Mahadevan

Issue for consideration

The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods and Services Act) by the Commissioner, Central Good and Services Tax, Delhi East Commissionerate (respondent no.1).

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