Supreme Court of India
Ms Tata Steel Limited v. Union of India through the Secretary Ministry of Finance
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
With the above reservation and liberty, the appeal stands allowed.
Judgment, 16
In brief
Following an audit objection by the office of the Comptroller and Auditor General alleging mismatch of input tax credit for FY 2018-19 to 2020-21 and short payment of tax for FY 2019-20, proceedings against the appellant began with a communication dated 27.05.2024 and culminated in a show cause notice dated 13.06.2025 issued under Section 74 of the CGST Act. Shortly after, on 27.06.2025, the Additional Commissioner intimated that the SCN had been transferred to the 'call book', i.e. kept in abeyance, and that the Department was itself contesting the audit objection before the Public Accounts Committee; a fresh notice dated 01.07.2025 then revived the earlier notice and proposed a 'protective demand' because the proceedings were time bound.…
Authorities it was built on
- In Re Cognizance for Extension of Limitation
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