Judgment briefs
Supreme Court of India

M/s Shiv Steels v. The State of Assam & Ors.

Assam General Sales Tax Act, 1993 – ss.19, 21 – Time limit for completion of assessment and re-assessments

Allowed
Court
Supreme Court of India
Decided
11 Sep 2025
Citation
[2025] 9 S.C.R. 1069
Case no.
CIVIL APPEAL No. 4440/2014
Bench
J.b. Pardiwala, Sandeep Mehta

Issue for consideration

Issue arose whether the High Court was right in holding that although the earlier assessments for the three years were held to be time-barred, yet, the revenue having obtained appropriate sanction from the Commissioner, the limitation thereafter would be governed by s.21 of Act, 1993.

Judgment PDF: M/s Shiv Steels v. The State of Assam & Ors.
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