2021 (9) TMI 1534

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.... 2909/2021 And Ors. - -<br>CST, VAT & Sales Tax<br>Special Leave to Appeal (C) Nos. 2918/2021, 3000/2021, 2721/2021, 2829/2021, 2916/2021, 2898/2021, 2919/2021, 2011/2021, 2482/2021, 2709/2021, 2957/2021, 2771/2021, 2710/2021, 2705/2021, 2735/2021, 2722/2021, 2903/2021, 3043/2021, 2740/2021, 2764/2021, 2749/2021, 2897/2021, 3071/2021, 2718/2021, 2453/2021, 2486/2021, 2930/2021, 2053/2021, 2828/202....

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.... AOR, Mr. Raman Gupta, Adv., Mr. Devashish Bharuka, AOR, Mr. Gopal Prasad, AOR, Ms. Shalya Agarwal, Adv., Mr. Udit Bansal, Adv., Ms. Anisha Upadhyay, AOR, Mr. Tarun Gupta, AOR. ORDER 1. UPON hearing the counsel the Court made the following : 2. Heard learned counsel for the parties. 3. The Court had issued limited notice in reference to direction (v) in paragraph 54 of the judgment under chal....

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....orum. We are not expressing any view one way or the other about the correctness of the stand taken by the State. All contentions available to both sides in that regard are left open. 6. It was pointed out to us that the State is under statutory obligation to conclude the assessment process for the period prior to 01.07.2017 on the basis of unamended rules; and commence the assessment for the subs....