United Spirits Ltd. Thr. Its Auth. Rep. ... vs Additional Commissioner Of State ...
Judges (2)
Counsel (1)
Case Significance
United Spirits Ltd. Thr. Its Auth. Rep. ... vs Additional Commissioner Of Sta... is a Bombay High Court decision dated December 23, 2025 (citation: ik-144848041). United Spirits challenged VAT interest levy on liquor sales in Goa, claiming uncertainty over GST vs VAT applicability during transition. The Goa Bench found United Spirits collected VAT but showed zero in returns, and upheld the Appellate Authority's order imposing interest. The bench comprised Justices Ashish S. Chavan and Bharati Dangre. The judgment was delivered by Justice Bharati Dangre. Counsel appearing: Shah (counsel for petitioner).
Summary
United Spirits challenged VAT interest levy on liquor sales in Goa, claiming uncertainty over GST vs VAT applicability during transition. The Goa Bench found United Spirits collected VAT but showed zero in returns, and upheld the Appellate Authority's order imposing interest.
What was the outcome of United Spirits Ltd. Thr. Its Auth. Rep. ... vs Additional Commissioner Of Sta...?
United Spirits challenged VAT interest levy on liquor sales in Goa, claiming uncertainty over GST vs VAT applicability during transition. The Goa Bench found United Spirits collected VAT but showed ze...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-144848041)