The Asstt. Commissioner Of Cgst And Ce … vs M/S Assam Company India Limited on 9 July, 2025

Supreme Court – Daily Orders

The Asstt. Commissioner Of Cgst And Ce … vs M/S Assam Company India Limited on 9 July, 2025

Author: Rajesh Bindal

Bench: Rajesh Bindal

                                                                       C.A.No.4956/2021




     ITEM NO.101                          COURT NO.13                SECTION XVII

                               S U P R E M E C O U R T O F     I N D I A
                                       RECORD OF PROCEEDINGS

                                    Civil Appeal   No.4956/2021

     THE ASSTT. COMMISSIONER OF CGST AND CE KOLKATA                 Appellant(s)

                                                VERSUS

     M/S ASSAM COMPANY INDIA LIMITED                                Respondent(s)

     IA No.104933/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED
     JUDGMENT and IA No.104932/2021-STAY APPLICATION
     IA No. 104933/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
     JUDGMENT

IA No. 104932/2021 – STAY APPLICATION

WITH

C.A. No. 1660/2022 (XVII)
IA
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
29197/2022
FOR STAY APPLICATION ON IA 32917/2022
IA No. 29197/2022 – EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT
IA No. 32917/2022 – STAY APPLICATION

Date : 09-07-2025 These matters were called on for hearing today.

CORAM :

HON’BLE MR. JUSTICE RAJESH BINDAL
HON’BLE MR. JUSTICE R. MAHADEVAN
(PARTIAL COURT WORKING DAYS BENCH)

For Appellant(s) : Mr. Raghavendra P Shankar, A.S.G.
Mr. Gurmeet Singh Makker, AOR
Mr. Akshay Amritanshu, Adv.

For Respondent(s) : Mr. Ajay Gaggar, Adv.

Mr. Shreedhar Gaggar, Adv.

Signature Not Verified

Mr. Amarjit Singh Bedi, AOR
Digitally signed by
CHANDRESH
Date: 2025.07.10
17:12:48 IST
Reason: Mr. Saurabh Kalia, Adv.

Mr. Satyam Thareja, AOR

1
C.A.No.4956/2021

UPON hearing the counsel the Court made the following
O R D E R

1. At the time of hearing, reliance was placed upon the

judgment of this Court in “State Tax Officer vs. Rainbow Papers

Limited” reported in [(2023) 9 SCC 545] to submit that any tax

which has reflected in the balance sheet, no claims are

required to be filed before the Resolution Professional. Even

the period prescribed is not mandatory.

2. However, the learned counsel for the appellant fairly

submitted that in Curative Petition(C) Diary No. 50001 of 2023

in the aforesaid judgment, notice has been issued.

3. Application of the aforesaid judgment is disputed by the

learned counsel for the respondent.

4. Keeping in view the aforesaid fact we defer the hearing

in the present appeals.

5. To be listed after decision of the aforesaid Curative

Petition.

(CHANDRESH)                                            (SAPNA BANSAL)
ASTT. REGISTRAR-cum-PS                              COURT MASTER (NSH)




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