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Lalli Construction Company Thr Its Partner Mr Avtar Singh vs. The State Of Punjab Excisae And Taxation Department Thr The Financial Commissioner (Taxation) And Secretary To Govt Of Punjab

Court:Supreme Court of India
Judges:Hon'ble B.V. Nagarathna, Hon'ble Satish Chandra Sharma
Case Type:Civil Appeal
Reg no:4036/2025
Filing no:37486/2015
CNR:SCIN010374862015

Parties & Advocates

Petitioner

1
Lalli Construction Company Thr Its Partner Mr Avtar Singh

Petitioner Advocate

1
Pawanshree Agrawal

Respondents

1
The State Of Punjab Excisae And Taxation Department Thr The Financial Commissioner (taxation) And Secretary To Govt Of Punjab
2
Assistant Excise And Taxation Commissioner Excise And Taxation Officer Cum Assessing Authority

Respondent Advocate

1
Nupur Kumar

Case History with Orders

1 May 2025

Disposed - 1 May 2025

Final Status

1 May 2025

Order(67) - 1 May 2025

Judgement - of Main Case

Order(66) - 1 May 2025

ROP - of Main Case

Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act

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

Dismissed

24 Apr 2025

Indirect Taxes Matters : Value Added Tax

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

List On (Date) [01-05-2025], List before court/bench [as item 101]

3 Apr 2025

Order(65) - 3 Apr 2025

ROP - of Main Case

Indirect Taxes Matters : Value Added Tax

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

List On (Date) [24-04-2025], List before court/bench [List as item 101.]

27 Mar 2025

Order(64) - 27 Mar 2025

ROP - of Main Case

Indirect Taxes Matters : Value Added Tax

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

List On (Date) [03-04-2025], List before court/bench [To be listed as Item No.101.]

21 Mar 2025

Case Registered

Registration No: 4036/2025

5 Mar 2025

Order(63) - 5 Mar 2025

ROP - of Main Case

After Notice (For Admission) - Civil Cases

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

Leave Granted / Rule NISI / Appeal Admitted, List On (Date) [27-03-2025], List before court/bench [List as item 101]

20 Feb 2025

Order(62) - 20 Feb 2025

ROP - of Main Case

After Notice (For Admission) - Civil Cases

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

List On (Date) [05-03-2025], List before court/bench [List immediately after the fresh cases are heard.]

5 Dec 2024

After Notice (For Admission) - Civil Cases

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

List On (Date) [20-02-2025]

28 Nov 2024

After Notice (For Admission) - Civil Cases

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

List On (Date) [05-12-2024]

18 Jan 2024

Order(61) - 18 Jan 2024

ROP

Direction Matters (Old After Notice)

Purpose:Not Reached / Adjourned
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Sanjay Karol
List In:Judge

List On (Date) [02-04-2024]

2 May 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble S. Ravindra Bhat, Hon'ble Dipankar Datta
List In:Judge

Not taken up/ Not Today

11 Apr 2023

After Notice (For Admission) - Civil Cases

Purpose:Ordinary
Category:Unknown
Before:Hon'ble S. Ravindra Bhat, Hon'ble Dipankar Datta
List In:Judge

Not taken up/ Not Today [List on 02-05-2023]

28 Mar 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble S. Ravindra Bhat, Hon'ble Dipankar Datta
List In:Judge

Not taken up/ Not Today [List on 11-04-2023]

10 Feb 2023

Order(60) - 10 Feb 2023

ROP

20 Jan 2020

Order(59) - 20 Jan 2020

ROP

13 Nov 2019

Order(58) - 13 Nov 2019

ROP

6 Jul 2018

Order(57) - 6 Jul 2018

ROP

Service/compliance-before Registrar(j)

Purpose:Fixed Date By Court
Category:Unknown
Before:Registrar (J) - Ii
List In:Registrar

15 May 2018

Order(56) - 15 May 2018

ROP

18 Apr 2018

Order(55) - 18 Apr 2018

ROP

First Hearing

Initial hearing scheduled

Service/compliance-before Registrar(j)

Purpose:Fixed Date By Court
Category:Unknown
Before:Registrar (J) - Ii
List In:Registrar

21 Feb 2018

Order(54) - 21 Feb 2018

ROP

21 Nov 2017

Order(53) - 21 Nov 2017

ROP

18 Sept 2017

Order(52) - 18 Sept 2017

ROP

1 Sept 2017

Order(51) - 1 Sept 2017

ROP

30 Aug 2017

Order(50) - 30 Aug 2017

ROP

5 May 2017

Order(49) - 5 May 2017

ROP

4 May 2017

Order(48) - 4 May 2017

ROP

Order(47) - 4 May 2017

ROP

11 Apr 2017

Order(46) - 11 Apr 2017

ROP

Order(45) - 11 Apr 2017

Office Report

Order(44) - 11 Apr 2017

ROP

27 Feb 2017

Order(43) - 27 Feb 2017

ROP

Order(42) - 27 Feb 2017

ROP

20 Feb 2017

Order(41) - 20 Feb 2017

ROP

Order(40) - 20 Feb 2017

Office Report

Order(39) - 20 Feb 2017

ROP

9 Jan 2017

Order(38) - 9 Jan 2017

ROP

Order(37) - 9 Jan 2017

Office Report

Order(36) - 9 Jan 2017

ROP

10 Nov 2016

Order(35) - 10 Nov 2016

ROP

Order(34) - 10 Nov 2016

Office Report

Order(33) - 10 Nov 2016

ROP

30 Aug 2016

Order(32) - 30 Aug 2016

ROP

Order(31) - 30 Aug 2016

Office Report

Order(30) - 30 Aug 2016

ROP

11 May 2016

Order(29) - 11 May 2016

ROP

Order(28) - 11 May 2016

Office Report

Order(27) - 11 May 2016

ROP

9 May 2016

Order(26) - 9 May 2016

ROP

Order(25) - 9 May 2016

Office Report

Order(24) - 9 May 2016

ROP

28 Mar 2016

Order(23) - 28 Mar 2016

ROP

Order(22) - 28 Mar 2016

Office Report

Order(21) - 28 Mar 2016

ROP

4 Mar 2016

Order(20) - 4 Mar 2016

ROP

Order(19) - 4 Mar 2016

ROP

Order(18) - 4 Mar 2016

Office Report

Order(17) - 4 Mar 2016

Office Report

Order(16) - 4 Mar 2016

ROP

Order(15) - 4 Mar 2016

ROP

19 Feb 2016

Order(14) - 19 Feb 2016

ROP

Order(13) - 19 Feb 2016

Office Report

Order(12) - 19 Feb 2016

ROP

27 Jan 2016

Order(11) - 27 Jan 2016

ROP

Order(10) - 27 Jan 2016

Office Report

Order(9) - 27 Jan 2016

ROP

16 Dec 2015

Order(8) - 16 Dec 2015

ROP

Order(7) - 16 Dec 2015

Office Report

Order(6) - 16 Dec 2015

Office Report

Order(5) - 16 Dec 2015

ROP

11 Dec 2015

Order(4) - 11 Dec 2015

ROP

Order(3) - 11 Dec 2015

Office Report

Order(2) - 11 Dec 2015

Office Report

Order(1) - 11 Dec 2015

ROP

5 Nov 2015

Case Filed

5 Nov 2015 Filing No: 37486/2015

Tagged Matters (38)

37282/2015(05-12-2015 11:06 AM)C.A. No. 004033 / 2025 Registered on 21-03-2025SLP(C) No. 034086 / 2015 Registered on 05-12-2015 - CA

Petitioner: M/S. NARESH KUMAR GUPTA
Respondent: THE STATE OF PUNJAB
Type: M•Status: P•Entry: 26-02-2024

36944/2015(02-12-2015 11:38 AM)SLP(C) No. 033695 / 2015 Registered on 02-12-2015 - SLP_C

Petitioner: M/S SAMRAT PLYWOOD LTD.
Respondent: STATE OF PUNJAB
Type: L•Status: P•Entry: 26-02-2024

36970/2015(02-12-2015 03:40 PM)SLP(C) No. 033768 / 2015 Registered on 02-12-2015 - SLP_C

Petitioner: M/S. SAMRAT LAMINATES PVT. LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 26-02-2024

37339/2015(05-12-2015 11:30 AM)C.A. No. 004034 / 2025 Registered on 21-03-2025SLP(C) No. 034092 / 2015 Registered on 05-12-2015 - CA

Petitioner: M/S IND SWIFT LABORATORIES LIMITED
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37279/2015(05-12-2015 11:52 AM)C.A. No. 004035 / 2025 Registered on 21-03-2025SLP(C) No. 034097 / 2015 Registered on 05-12-2015 - CA

Petitioner: M/S. SURINDRA STEEL SALES
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37486/2015(05-12-2015 12:20 PM)C.A. No. 004036 / 2025 Registered on 21-03-2025SLP(C) No. 034110 / 2015 Registered on 05-12-2015 - CA

Petitioner: M/S LALLI CONSTRUCTION COMPANY
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37280/2015(07-12-2015 12:11 PM)C.A. No. 004037 / 2025 Registered on 21-03-2025SLP(C) No. 034180 / 2015 Registered on 07-12-2015 - CA

Petitioner: M/S IND-SWIFT LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37340/2015(07-12-2015 03:43 PM)C.A. No. 004038 / 2025 Registered on 21-03-2025SLP(C) No. 034207 / 2015 Registered on 07-12-2015 - CA

Petitioner: M/S IND SWIFT LABORATORIES LIMITED
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37283/2015(11-12-2015 12:00 AM)C.A. No. 004039 / 2025 Registered on 21-03-2025SLP(C) No. 034918 / 2015 Registered on 11-12-2015S.L.P.(C)...CC No. 022102 / 2015 Registered on 11-12-2015 - CA

Petitioner: M/S. IND-SWIFT LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

38276/2015(11-12-2015 12:00 AM)C.A. No. 004040 / 2025 Registered on 21-03-2025SLP(C) No. 035357 / 2015 Registered on 11-12-2015S.L.P.(C)...CC No. 021684 / 2015 Registered on 05-12-2015 - CA

Petitioner: M/S. L.D. SOLVEX PVT. LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

38278/2015(11-12-2015 12:00 AM)C.A. No. 004041 / 2025 Registered on 21-03-2025SLP(C) No. 035356 / 2015 Registered on 11-12-2015S.L.P.(C)...CC No. 021570 / 2015 Registered on 03-12-2015 - CA

Petitioner: M/S. SATNAM OILS PVT. LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

38280/2015(11-12-2015 12:00 AM)C.A. No. 004042 / 2025 Registered on 21-03-2025SLP(C) No. 035353 / 2015 Registered on 11-12-2015S.L.P.(C)...CC No. 021548 / 2015 Registered on 03-12-2015 - CA

Petitioner: M/S. SATNAM OILS PVT. LTD.
Respondent: THE STATE OF PUNJAB AND OTHERS
Type: L•Status: P•Entry: 20-03-2025

38274/2015(11-12-2015 12:00 AM)C.A. No. 004043 / 2025 Registered on 21-03-2025SLP(C) No. 035355 / 2015 Registered on 11-12-2015S.L.P.(C)...CC No. 021554 / 2015 Registered on 03-12-2015 - CA

Petitioner: M/S. SATNAM OILS PVT. LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

41367/2015(11-12-2015 05:03 PM)C.A. No. 004044 / 2025 Registered on 21-03-2025SLP(C) No. 034917 / 2015 Registered on 11-12-2015 - CA

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37488/2015(12-12-2015 12:00 AM)C.A. No. 004045 / 2025 Registered on 21-03-2025SLP(C) No. 034949 / 2015 Registered on 12-12-2015S.L.P.(C)...CC No. 022120 / 2015 Registered on 12-12-2015 - CA

Petitioner: M/S MALWA COTTON SPINNING MILLS LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

37334/2015(15-12-2015 12:00 AM)SLP(C) No. 035091 / 2015 Registered on 15-12-2015S.L.P.(C)...CC No. 022290 / 2015 Registered on 15-12-2015 - SLP_C

Petitioner: M/S. SINGLA SOLVEX PVT. LTD. .
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 26-02-2024

41429/2015(18-01-2016 02:05 PM)SLP(C) No. 002550 / 2016 Registered on 27-01-2016S.L.P.(C)...CC No. 001219 / 2016 Registered on 18-01-2016 - SLP_C

Petitioner: M/S. SHREE KRISHNA SPINTEX LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 26-02-2024

41428/2015(19-01-2016 10:34 AM)C.A. No. 004046 / 2025 Registered on 21-03-2025SLP(C) No. 002549 / 2016 Registered on 19-01-2016S.L.P.(C)...CC No. 001279 / 2016 Registered on 19-01-2016 - CA

Petitioner: M/S RAGLAN INFRASTRUCTURE LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

3466/2016(10-02-2016 03:52 PM)C.A. No. 004047 / 2025 Registered on 21-03-2025SLP(C) No. 004255 / 2016 Registered on 10-02-2016 - CA

Petitioner: M/S MICROMAX INFORMATICS LTD THROUGH ITS CEO MR. VINEET TANEJA
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

2546/2016(04-03-2016 12:00 AM)C.A. No. 004048 / 2025 Registered on 21-03-2025SLP(C) No. 006643 / 2016 Registered on 04-03-2016S.L.P.(C)...CC No. 003799 / 2016 Registered on 25-02-2016 - CA

Petitioner: M/S. DITA RAM NAND LAL
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

41430/2015(04-03-2016 12:00 AM)SLP(C) No. 006641 / 2016 Registered on 11-01-2016S.L.P.(C)...CC No. 000674 / 2016 Registered on 11-01-2016 - SLP_C

Petitioner: M/S SHREE KRISHNA SPINTEX LTD.
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 26-02-2024

2801/2016(28-03-2016 12:00 AM)C.A. No. 004049 / 2025 Registered on 21-03-2025SLP(C) No. 008458 / 2016 Registered on 28-03-2016S.L.P.(C)...CC No. 005071 / 2016 Registered on 15-03-2016 - CA

Petitioner: M/S PUNJAB STATE CIVIL SUPPLIES CORPORATION LTD.
Respondent: STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

13808/2016(30-04-2016 12:22 PM)SLP(C) No. 014223 / 2016 Registered on 09-05-2016S.L.P.(C)...CC No. 008563 / 2016 Registered on 30-04-2016 - SLP_C

Petitioner: M/S NARAIN DASS GAJA NAND THROUGH ITS MANAGER/PROPRIETOR NARINDER KUMAR GUPTA
Respondent: STATE OF PUNJAB AND ANR.
Type: L•Status: P•Entry: 26-02-2024

34775/2016(20-02-2017 04:26 PM)C.A. No. 004050 / 2025 Registered on 21-03-2025SLP(C) No. 025643 - / 2017 Registered on 20-02-2017D No. 034775 / 2016 Registered on 17-10-2016 - CA

Petitioner: M/S SUSHMA BUILDTECH LTD. DIRECTOR SHRI BINDER PAL MITTAL
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

8710/2017(04-05-2017 12:00 AM)C.A. No. 006368 - 006369 / 2017 Registered on 04-05-2017SLP(C) No. 013642 - 013643 / 2017 Registered on 26-04-2017 - CA

Petitioner: THE STATE OF BIHAR
Respondent: SAMSUNG INDIA ELECTRONICS PVT. LTD.
Type: L•Status: P•Entry: 26-02-2024

8711/2017(04-05-2017 12:00 AM)C.A. No. 006375 - 006377 / 2017 Registered on 04-05-2017SLP(C) No. 014337 - 014339 / 2017 Registered on 02-05-2017 - CA

Petitioner: THE STATE OF BIHAR
Respondent: H.C.L. INFOSYSTEMS LIMITED
Type: L•Status: P•Entry: 26-02-2024

8713/2017(04-05-2017 12:00 AM)C.A. No. 006370 - 006372 / 2017 Registered on 04-05-2017S.L.P.(C)...CC No. 009015 - 009017 / 2017 Registered on 26-04-2017SLP(C) No. 013943 - 013945 / 2017 Registered on 26-04-2017 - CA

Petitioner: THE STATE OF BIHAR
Respondent: SONY INDIA PRIVATE LIMITED
Type: L•Status: P•Entry: 26-02-2024

11518/2017(01-09-2017 12:00 AM)C.A. No. 004051 / 2025 Registered on 21-03-2025SLP(C) No. 023843 - / 2017 Registered on 01-09-2017 - CA

Petitioner: PUNJAB STATE WAREHOUSING CORPORATION
Respondent: THE STATE OF PUNJAB
Type: L•Status: P•Entry: 20-03-2025

38395/2019(04-11-2019 03:43 PM)SLP(C) No. 026270 - 026273 / 2019 Registered on 04-11-2019 - SLP_C

Petitioner: M/S LAVA INTERNATIONAL LIMITED
Respondent: THE STATE OF RAJASTHAN
Type: L•Status: P•Entry: 26-02-2024

45162/2019(10-01-2020 11:56 AM)SLP(C) No. 000756 - 000759 / 2020 Registered on 10-01-2020 - SLP_C

Petitioner: M/S SONY INDIA PVT. LTD.
Respondent: THE STATE OF RAJASTHAN
Type: L•Status: P•Entry: 26-02-2024

33567/2023(13-10-2023 12:56 PM)T.C.(C) No. 000041 - / 2023 Registered on 13-10-2023 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE UNION TERRITORY OF CHANDIGARH
Type: L•Status: P•Entry: 20-03-2025

33566/2023(13-10-2023 12:58 PM)T.C.(C) No. 000042 - / 2023 Registered on 13-10-2023 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE UNION TERRITORY OF CHANDIGARH
Type: L•Status: P•Entry: 20-03-2025

33569/2023(13-10-2023 01:00 PM)T.C.(C) No. 000043 - / 2023 Registered on 13-10-2023 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE UNION TERRITORY OF CHANDIGARH
Type: L•Status: P•Entry: 20-03-2025

33565/2023(13-10-2023 01:01 PM)T.C.(C) No. 000044 - / 2023 Registered on 13-10-2023 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE UNION TERRITORY OF CHANDIGARH
Type: L•Status: P•Entry: 20-03-2025

6334/2024(21-02-2024 05:20 PM)T.C.(C) No. 000007 - / 2024 Registered on 21-02-2024 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED
Respondent: ASSISTANT COMMISSIONER (CT) (LTU)
Type: L•Status: P•Entry: 20-03-2025

6340/2024(21-02-2024 05:21 PM)T.C.(C) No. 000008 - / 2024 Registered on 21-02-2024 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED
Respondent: DEPUTY COMMISSIONER (CT) VIJAYAWADA II DIVISION
Type: L•Status: P•Entry: 20-03-2025

6335/2024(21-02-2024 05:23 PM)T.C.(C) No. 000009 - / 2024 Registered on 21-02-2024 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED
Respondent: THE STATE OF ANDHRA PRADESH
Type: L•Status: P•Entry: 20-03-2025

26536/2024(14-06-2024 10:58 AM)T.C.(C) No. 000037 - / 2024 Registered on 14-06-2024 - UNKNOWN

Petitioner: M/S SAMSUNG INDIA ELECTRONICS PVT. LTD.
Respondent: THE UNION TERRITORY OF CHANDIGARH
Type: L•Status: P•Entry: 20-03-2025

Earlier Court Details (4)

Court:
High Court
State:
PUNJAB
Case No:
CWP-9016-2015
Order Date:
2015-08-07
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
PUNJAB
Case No:
CWP-21811-2014
Order Date:
2015-08-07
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
PUNJAB
Case No:
CWP-8516-2015
Order Date:
2015-08-07
Judgment Challenged:
No
Judgment Type:
-
Court:
High Court
State:
PUNJAB
Case No:
CWP-21811-2014
Order Date:
2015-08-07
Judgment Challenged:
No
Judgment Type:
-

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Case Content Last Updated22 Aug 2025, 12:37 pm IST