Asset Reconstruction Company (India) Limited vs. The Assistant Commissioner (Assmt)

Court:Supreme Court of India
Judges:Hon'ble B.V. Nagarathna, Hon'ble Nongmeikapam Kotiswar Singh
Case Type:Civil Appeal
Reg no:3352/2023
Filing no:15044/2023
CNR:SCIN010150442023

Parties & Advocates

Petitioner

1
Asset Reconstruction Company (india) Limited

Petitioner Advocate

1
P. S. Sudheer

Respondents

1
The Assistant Commissioner (assmt)
2
The Tahsildar
3
Mvr Industry Limited

Respondent Advocate

1
C. K. Sasi

Case History with Orders

Pending

Final Status

25 Jul 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Nongmeikapam Kotiswar Singh
List In:Judge

Not taken up/ Not Today

24 Jul 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Nongmeikapam Kotiswar Singh
List In:Judge

Not taken up/ Not Today

20 Mar 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Augustine George Masih
List In:Judge

List On (Date) [24-07-2024]

14 Mar 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Augustine George Masih
List In:Judge

13 Mar 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Augustine George Masih
List In:Judge

6 Mar 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Augustine George Masih
List In:Judge

18 Jan 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Sanjay Karol
List In:Judge

Not taken up/ Not Today

17 Jan 2024

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Sanjay Karol
List In:Judge

Not taken up/ Not Today, List On (Date) [18-01-2024]

30 Nov 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

Not taken up/ Not Today

9 Nov 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

List On (Date) [30-11-2023]

12 Oct 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Sanjay Karol
List In:Judge

Not taken up/ Not Today, List On (Date) [09-11-2023]

11 Oct 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

Not taken up/ Not Today

24 Aug 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

Notice [UN-SERVED RESPONDENTS], List On (Date) [11-10-2023]

2 Aug 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Ujjal Bhuyan
List In:Judge

List before court/bench [These matters be listed before a Bench of which Justice Ujjal Bhuyan is not a memnber, after seekin], Not to be listed before Hon'ble Judge [Ujjal Bhuyan]

11 May 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble K.M. Joseph, Hon'ble B.V. Nagarathna, Hon'ble Ahsanuddin Amanullah
List In:Judge

Not taken up/ Not Today

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble K.M. Joseph, Hon'ble B.V. Nagarathna, Hon'ble Ahsanuddin Amanullah
List In:Judge

Not taken up/ Not Today

10 May 2023

Indirect Taxes Matters : Matters Relating To Recovery Of Indirect Tax Due

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble K.M. Joseph, Hon'ble B.V. Nagarathna, Hon'ble Ahsanuddin Amanullah
List In:Judge

Not taken up/ Not Today

3 May 2023

Mercantile Laws, Commercial Transactions Including Banking : Matters Relating To Securitisation And Reconstruction Of Financial Assets And Reinforcement Of Security Interest Act, 2002.

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble K.M. Joseph, Hon'ble B.V. Nagarathna, Hon'ble Ahsanuddin Amanullah
List In:Judge

Not taken up/ Not Today

2 May 2023

Case Registered

Registration No: 3352/2023

1 May 2023

First Hearing

Initial hearing scheduled

Fresh (For Admission) - Civil Cases

Purpose:Fresh
Category:Unknown
Before:Hon'ble Sanjay Kishan Kaul, Hon'ble Aravind Kumar
List In:Judge

Leave Granted / Rule NISI / Appeal Admitted, IA Allowed [80587/2023,80588/2023], List along with case [CA 7363 TO 7364/2021], Notice Issued and Stay Granted

10 Apr 2023

Case Filed

10 Apr 2023 Filing No: 15044/2023

Interlocutory Applications (IA) (2)

80587/2023
Particular: CONDONATION OF DELAY IN FILING
Filed by: P. S. SUDHEER
Filing Date: 2023-04-19
80588/2023
Particular: EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
Filed by: P. S. SUDHEER
Filing Date: 2023-04-19

Tagged Matters (31)

42264/2017(14-03-2018 12:46 PM)C.A. No. 007363 - 007364 / 2021 Registered on 22-11-2021SLP(C) No. 006866 - 006867 / 2018 Registered on 14-03-2018 - CA

Petitioner: COMMISSIONER OF SALES TAX M.P.
Respondent: PUNJAB NATIONAL BANK
Type: M•Status: P•Entry: 26-03-2018

39385/2018(00-00-0000 12:00 AM)SLP(C) No. - SLP_C

Petitioner: THE STATE OF KERALA
Respondent: PRADEEP S
Type: L•Status: P•Entry: 18-06-2025

31066/2022(00-00-0000 12:00 AM)SLP(C) No. - SLP_C

Petitioner: THE STATE OF MAHARASHTRA
Respondent: UNION BANK OF INDIA
Type: L•Status: P•Entry: 18-06-2025

29932/2024(00-00-0000 12:00 AM)SLP(C) No. - SLP_C

Petitioner: JALGAON JANTA SAHAKARI BANK LIMITED
Respondent: JOINT COMMISSIONER OF SALES TAX
Type: L•Status: P•Entry: 18-06-2025

24039/2016(01-08-2016 12:10 PM)C.A. No. 005798 / 2022 Registered on 23-08-2022SLP(C) No. 022224 / 2016 Registered on 01-08-2016 - CA

Petitioner: STRESSED ASSETS STABLIZATION FUND (SASF)
Respondent: COMMISSIONER COMMERCIAL TAX DEPARTMENT
Type: L•Status: P•Entry: 18-06-2025

35170/2017(19-03-2018 12:00 AM)C.A. No. 007342 / 2021 Registered on 22-11-2021SLP(C) No. 007419 - / 2018 Registered on 19-03-2018 - CA

Petitioner: COMMERCIAL TAX OFFICER THIRUVOTTIYUR ASSESMENT CIRCLE
Respondent: INDIAN BANK HARBOUR BRANCH REP BY ITS ASSISTANT GENERAL MANAGER
Type: C•Status: P•Entry: 18-06-2025

36194/2017(19-03-2018 12:00 AM)C.A. No. 007338 / 2021 Registered on 22-11-2021SLP(C) No. 007421 - / 2018 Registered on 19-03-2018 - CA

Petitioner: COMMERCIAL TAX OFFICER
Respondent: K. MAHENDRAN
Type: C•Status: P•Entry: 18-06-2025

35173/2017(19-03-2018 12:00 AM)C.A. No. 007339 / 2021 Registered on 22-11-2021SLP(C) No. 007418 - / 2018 Registered on 19-03-2018 - CA

Petitioner: COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE UDUMALPET (NORTH)
Respondent: INDIAN BANK REP BY BRANCH MANAGER245 POLLACHI ROAD
Type: C•Status: P•Entry: 18-06-2025

35175/2017(19-03-2018 12:00 AM)C.A. No. 007341 / 2021 Registered on 22-11-2021SLP(C) No. 007420 - / 2018 Registered on 19-03-2018 - CA

Petitioner: COMMERCIAL TAX OFFICER CHENGALPET ASSESSMENT CIRCLE CHENGALPET
Respondent: INDIAN OVERSEAS BANK PERUNGALATHUR BRANCH CHENNAI
Type: C•Status: P•Entry: 18-06-2025

20471/2017(19-03-2018 12:00 AM)C.A. No. 007332 / 2021 Registered on 22-11-2021SLP(C) No. 007414 - / 2018 Registered on 19-03-2018 - CA

Petitioner: ASSISTANT COMMISSIONER (CT) ANNA SALAI III ASSESSMENT CIRCLE
Respondent: INDIAN OVERSEAS BANK
Type: C•Status: P•Entry: 18-06-2025

35195/2017(19-03-2018 12:00 AM)C.A. No. 007336 / 2021 Registered on 22-11-2021SLP(C) No. 007415 - / 2018 Registered on 19-03-2018 - CA

Petitioner: THE COMMERCIAL TAX OFFICER
Respondent: ORIENTAL BANK OF COMMERCE OVERSEEAS BRANCH
Type: C•Status: P•Entry: 18-06-2025

36797/2017(19-03-2018 12:00 AM)C.A. No. 007340 / 2021 Registered on 22-11-2021SLP(C) No. 007416 - / 2018 Registered on 19-03-2018 - CA

Petitioner: THE ASSISTANT COMMISSIONER (CT) COMMERCIAL TAX
Respondent: MISONS SHOE FABRIC LTD.
Type: C•Status: P•Entry: 18-06-2025

37375/2017(19-03-2018 12:00 AM)C.A. No. 007337 / 2021 Registered on 22-11-2021SLP(C) No. 007417 - / 2018 Registered on 19-03-2018 - CA

Petitioner: THE COMMERCIAL TAX OFFICER ALANDUR ASSESSMENT CIRCLE
Respondent: M/S GUPTA AND COMPANY
Type: C•Status: P•Entry: 18-06-2025

4661/2018(27-03-2018 02:45 PM)C.A. No. 007365 / 2021 Registered on 22-11-2021SLP(C) No. 008225 - / 2018 Registered on 27-03-2018 - CA

Petitioner: STATE OF M.P.
Respondent: PHOENIX ARC PVT. LTD.
Type: C•Status: P•Entry: 18-06-2025

21734/2018(17-07-2018 11:05 AM)SLP(C) No. 018521 - 018522 / 2018 Registered on 17-07-2018 - SLP_C

Petitioner: STATE BANK OF INDIA
Respondent: THE STATE OF MADHYA PRADESH
Type: L•Status: P•Entry: 18-06-2025

13899/2020(07-09-2020 04:32 PM)C.A. No. 007123 / 2021 Registered on 22-11-2021SLP(C) No. 010607 - / 2020 Registered on 07-09-2020 - CA

Petitioner: THE STATE OF MAHARASHTRA
Respondent: SHREE SAI GANESH TOURS AND TRAVELLERS LLP
Type: L•Status: P•Entry: 18-06-2025

23238/2021(08-10-2021 12:01 PM)C.A. No. 007122 / 2021 Registered on 22-11-2021SLP(C) No. 016500 - / 2021 Registered on 08-10-2021 - CA

Petitioner: THE STATE OF MAHARASHTRA
Respondent: STATE BANK OF INDIA
Type: L•Status: P•Entry: 18-06-2025

20228/2020(22-11-2021 12:00 AM)C.A. No. 007124 / 2021 Registered on 22-11-2021SLP(C) No. 019698 - / 2021 Registered on 22-11-2021 - CA

Petitioner: THE STATE OF MAHARASHTRA
Respondent: TATA CAPITAL FINANCIAL SERVICES
Type: L•Status: P•Entry: 18-06-2025

11949/2020(22-11-2021 12:00 AM)C.A. No. 007125 / 2021 Registered on 22-11-2021SLP(C) No. 019699 - / 2021 Registered on 22-11-2021 - CA

Petitioner: THE STATE OF MAHARASHTRA
Respondent: ASREC (INDIA) LIMITED
Type: L•Status: P•Entry: 18-06-2025

26722/2021(25-12-2021 03:44 PM)SLP(C) No. 021278 - / 2021 Registered on 25-12-2021 - SLP_C

Petitioner: THE COMMERCIAL TAX OFFICER
Respondent: STATE BANK OF INDIA
Type: L•Status: P•Entry: 18-06-2025

11308/2023(29-03-2023 03:09 PM)C.A. No. 003351 / 2023 Registered on 02-05-2023SLP(C) No. 006652 - / 2023 Registered on 29-03-2023 - CA

Petitioner: PHOENIX ARC PRIVATE LIMITED
Respondent: THE STATE OF KERALA
Type: L•Status: P•Entry: 18-06-2025

15044/2023(02-05-2023 05:40 PM)C.A. No. 003352 / 2023 Registered on 02-05-2023SLP(C) No. 009395 - / 2023 Registered on 02-05-2023 - CA

Petitioner: ASSET RECONSTRUCTION COMPANY (INDIA) LIMITED
Respondent: THE ASSISTANT COMMISSIONER (ASSMT)
Type: L•Status: P•Entry: 18-06-2025

16512/2023(02-05-2023 05:42 PM)C.A. No. 003353 / 2023 Registered on 02-05-2023SLP(C) No. 009397 - / 2023 Registered on 02-05-2023 - CA

Petitioner: STATE BANK OF INDIA
Respondent: THE SUB REGISTRAR
Type: L•Status: P•Entry: 18-06-2025

16515/2023(02-05-2023 05:45 PM)C.A. No. 003354 / 2023 Registered on 02-05-2023SLP(C) No. 009401 - / 2023 Registered on 02-05-2023 - CA

Petitioner: STATE BANK OF INDIA
Respondent: THE TAHSILDAR (RR)
Type: L•Status: P•Entry: 18-06-2025

16524/2023(02-05-2023 05:47 PM)C.A. No. 003355 / 2023 Registered on 02-05-2023SLP(C) No. 009402 - / 2023 Registered on 02-05-2023 - CA

Petitioner: STATE BANK OF INDIA
Respondent: THE SUB REGISTRAR
Type: L•Status: P•Entry: 18-06-2025

16615/2023(02-05-2023 05:49 PM)C.A. No. 003356 / 2023 Registered on 02-05-2023SLP(C) No. 009403 - / 2023 Registered on 02-05-2023 - CA

Petitioner: STATE BANK OF INDIA
Respondent: THE TAHSILDAR (RR)
Type: L•Status: P•Entry: 18-06-2025

16616/2023(02-05-2023 05:51 PM)C.A. No. 003357 / 2023 Registered on 02-05-2023SLP(C) No. 009404 - / 2023 Registered on 02-05-2023 - CA

Petitioner: STATE BANK OF INDIA
Respondent: THE STATE OF KERALA
Type: L•Status: P•Entry: 18-06-2025

14418/2023(03-05-2023 12:41 PM)SLP(C) No. 009451 - / 2023 Registered on 03-05-2023 - SLP_C

Petitioner: LAIJA NAVABUDEEN
Respondent: THE STATE OF KERALA
Type: L•Status: P•Entry: 27-03-2025

34987/2019(21-02-2024 12:07 PM)C.A. No. 002801 / 2024 Registered on 21-02-2024SLP(C) No. 004679 - / 2024 Registered on 21-02-2024 - CA

Petitioner: COMMISSIONER OF SALES TAX
Respondent: STATE BANK OF INDIA
Type: L•Status: P•Entry: 18-06-2025

45779/2019(21-02-2024 12:07 PM)C.A. No. 002802 / 2024 Registered on 21-02-2024SLP(C) No. 004680 - / 2024 Registered on 21-02-2024 - CA

Petitioner: COMMISSIONER OF SALES TAX
Respondent: BANK OF BARODA
Type: L•Status: P•Entry: 18-06-2025

49403/2024(18-11-2024 02:50 PM)SLP(C) No. 027405 - / 2024 Registered on 18-11-2024 - SLP_C

Petitioner: THE TAX RECOVERY OFFICER
Respondent: INDUSTRIAL DEVELOPMENT BANK OF INDIA
Type: L•Status: P•Entry: 18-06-2025

Earlier Court Details (21)

Court:
High Court
State:
KERALA
Case No:
WA-2114-2019
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-2449-2019
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-132-2020
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-133-2020
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-144-2020
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-204-2020
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-241-2020
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-616-2021
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-1096-2021
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-1655-2021
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-620-2022
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-652-2022
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-659-2022
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-723-2022
Order Date:
2023-01-06
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WA-817-2022
Order Date:
2023-01-06
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
KERALA
Case No:
WP(C)-28316-2016
Order Date:
2019-07-30
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WP(C)-34002-2018
Order Date:
2019-07-30
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WP(C)-27147-2018
Order Date:
2019-07-30
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WP(C)-37552-2017
Order Date:
2019-07-30
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
KERALA
Case No:
WP(C)-34380-2018
Order Date:
2019-07-30
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
MAHARASHTRA
Case No:
WPC-2935-2018
Order Date:
2022-08-30
Judgment Challenged:
No
Judgment Type:
-

Notices (8)

S.No. 1
92149/2023-05-09
Notice Type: NLPA (Letter)
Name:The Registrar
Location:KERALA, ERNAKULAM, Station: Ernakulam
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:5 Dec 2023
S.No. 2
92149/2023-05-09
Notice Type: NLPA (Letter)
Name:P. S. Sudheer-1603copy
Location:NEW DELHI, DELHI
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 3
92148/2023-05-09
Notice Type: NLPA
Name:Mvr Industry Limited
Location:TAMIL NADU, CHENNAI
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 4
92148/2023-05-09
Notice Type: NLPA
Name:P. S. Sudheer-1603copy
Location:NEW DELHI, DELHI
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 5
92147/2023-05-09
Notice Type: NLPA
Name:The Tahsildar
Location:KERALA, THIRUVANANTHAPURAM
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 6
92147/2023-05-09
Notice Type: NLPA
Name:P. S. Sudheer-1603copy
Location:NEW DELHI, DELHI
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 7
92146/2023-05-09
Notice Type: NLPA
Name:The Assistant Commissioner (Assmt)
Location:KERALA, KOLLAM
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
S.No. 8
92146/2023-05-09
Notice Type: NLPA
Name:P. S. Sudheer-1603copy
Location:NEW DELHI, DELHI
Issue Date:5 Sept 2023
Return Date:7 Mar 2023
Dispatch Date:Pending
Case Content Last Updated22 Aug 2025, 12:35 pm IST