Court :
Telangana High Court
Brief :
In The Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited [Civil Appeal No 5121 of 2021 dated September 03, 2021], the current appeal has been filed against the Judgment dated March 04, 2020 of the Hon’ble High Court of Telangana arising out of a writ petition filed under Article 226 of the Constitution, wherein it set aside the action of the Assistant Commissioner of State Tax ("the Appellant") towards tax and penalty under the Central Goods and Services Tax Act 2017 ("the CGST Act") and directed a refund to M/s Commercial Steel Limited ("the Respondent").
Citation :
Civil Appeal No 5121 of 2021 dated September 03, 2021
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