M/S Shiv Steels vs The State Of Assam

insc-2025-1126 Supreme Court of India 11 September 2025 • CIVIL APPEAL NO. 4440 OF 2014; CIVIL APPEAL NO.4441 OF 2014; CIVIL APPEAL NO. 4442 OF 2014 • 6 min read
1 cases cited (0 SG, 1 foreign) Cited by 1 case

Practice Areas

Assam General Sales Tax Act, 1993

Judges (2)

J.B. Pardiwala Delivered Sandeep Mehta Coram

Parties (2)

Shiv Steels Appellant State of Assam Respondent

Case Significance

M/S Shiv Steels vs The State Of Assam is a Supreme Court of India decision dated September 11, 2025 (citation: insc-2025-1126). Tax assessment dispute concerning assessment years 2003-2006 where the appellant challenged assessments as time-barred. The bench comprised Justices J.B. Pardiwala and Sandeep Mehta. The judgment was delivered by Justice J.B. Pardiwala.

This case has been cited by 1 subsequent judgment. The judgment references 1 case citation.

Summary

Tax assessment dispute concerning assessment years 2003-2006 where the appellant challenged assessments as time-barred.

What was the outcome of M/S Shiv Steels vs The State Of Assam?

Tax assessment dispute concerning assessment years 2003-2006 where the appellant challenged assessments as time-barred.

Statutes Cited

Assam General Sales Tax Act, 1993

Cases Cited (1)

IN (1)
2025 INSC 1126

Cited By (1)

insc-2025-1126
M/S Shiv Steels vs The State Of Assam

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2025-1126)