SC dismissed SLP filed by the department for being a certificate cases filed only to save the skin of defaulting officers

Last updated: 23 August 2021

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The Supreme Court has dismissed a Special Leave Petition (SLP) filed by the revenue department against a Gujarat High Court ruling. The Court found the SLP to be a 'certificate case', filed with excessive delay and solely to shield officers responsible for procedural lapses. The department was penalised with costs for wasting judicial time.

Court :
Supreme Court of India

Brief :
In Re Union of India vs Vishnu Aroma Pouching (P.) Ltd. [SLP (Civil) DIARY NO(S). 1434/2021 decided on June 29, 2021] the Hon’ble Supreme Court dismissed the Special Leave Petition by looking to the period of delay and the casual manner in which the application has been worded and imposed costs on the revenue Department ('the Petitioner') of Rs. 25,000/- for wastage of judicial time.

Citation :
Apex Court

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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