M/S K.P.MOZIKA vs OIL AND NATURAL GAS CORPORATION LTD. — C.A. No. 3548/2017

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010025402010

Filing Date

25-Jan-2010

Registration No

C.A. No. 3548/2017

Diary Number

2540/2010

Order Date

09-Jan-2024

Document Type

ROP - of Main Case

Neutral Citation

2024 INSC 27

Disposal Type

Appeals Allowed

Last updated 01-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section XIV-A

Petitioner(s)

  1. 1.M/S K.P.MOZIKA

    Adv. R. C. KAUSHIK

Respondent(s)

  1. 1.OIL AND NATURAL GAS CORPORATION LTD.

    Adv. PRERNA MEHTA PRERNA MEHTA[R-1] PRERNA MEHTA[R-2] PRERNA MEHTA[R-3] SHUVODEEP ROY[R-4]

Case History

  1. Case disposedDisposed

  2. 09-Jan-2024

    ROP - of Main CaseView PDF

  3. 09-Jan-2024

    Judgement - of Main CaseView PDF

  4. 09-Jan-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 27-Apr-2023

    ROP - of Main CaseView PDF

  6. 27-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  7. 26-Apr-2023

    ROP - of Main CaseView PDF

  8. 26-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  9. 23-Mar-2023

    ROP - of Main CaseView PDF

  10. 23-Mar-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  11. 15-Mar-2023

    ROP - of Main CaseView PDF

  12. 15-Mar-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  13. 20-Oct-2022

    ROP - of Main CaseView PDF

  14. 13-Apr-2021

    ROP - of Main CaseView PDF

  15. 13-Apr-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  16. 25-Mar-2021

    ROP - of Main CaseView PDF

  17. 25-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  18. 24-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  19. 23-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  20. 18-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  21. 17-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  22. 16-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  23. 10-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  24. 09-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  25. 04-Mar-2021

    ROP - of Main CaseView PDF

  26. 04-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  27. 03-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  28. 16-Feb-2021

    ROP - of Main CaseView PDF

  29. 16-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  30. 11-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Ajay Rastogi

  31. 24-Sep-2020

    ROP - of Main CaseView PDF

  32. 24-Sep-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Sanjiv Khanna

  33. 08-Sep-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  34. 26-Aug-2020

    ROP - of Main CaseView PDF

  35. 26-Aug-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  36. 04-Oct-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  37. 03-Oct-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  38. 27-Sep-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  39. 26-Sep-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  40. 23-Aug-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  41. 26-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  42. 25-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  43. 19-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  44. 18-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Navin Sinha

  45. 12-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  46. 11-Jul-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  47. 19-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  48. 18-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  49. 17-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  50. 12-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  51. 11-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  52. 05-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  53. 04-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  54. 22-Mar-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  55. 21-Mar-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  56. 14-Mar-2018

    ROP - of Main CaseView PDF

  57. 14-Mar-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  58. 13-Mar-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  59. 29-Jan-2018

    ROP - of Main CaseView PDF

  60. 24-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  61. 18-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  62. 17-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  63. 23-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  64. 22-Nov-2017

    ROP - of Main CaseView PDF

  65. 22-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  66. 14-Nov-2017

    ROP - of Main CaseView PDF

  67. 14-Nov-2017

    First hearing

    Initial hearing scheduled

  68. 19-Apr-2017

    ROPView PDF

  69. 19-Apr-2017

    Office ReportView PDF

  70. 19-Apr-2017

    ROPView PDF

  71. 23-Mar-2017

    Office Report - of Main CaseView PDF

  72. 07-Mar-2017

    ROP - of Main CaseView PDF

  73. 07-Mar-2017

    Office Report - of Main CaseView PDF

  74. 07-Mar-2017

    ROP - of Main CaseView PDF

  75. 27-Feb-2017

    ROP - of Main CaseView PDF

  76. 27-Feb-2017

    ROP - of Main CaseView PDF

  77. 06-Feb-2017

    ROPView PDF

  78. 06-Feb-2017

    Office ReportView PDF

  79. 06-Feb-2017

    ROPView PDF

  80. 11-Jan-2017

    ROP - of Main CaseView PDF

  81. 11-Jan-2017

    ROP - of Main CaseView PDF

  82. 30-Nov-2016

    ROP - of Main CaseView PDF

  83. 30-Nov-2016

    ROP - of Main CaseView PDF

  84. 02-Sep-2016

    ROP - of Main CaseView PDF

  85. 02-Sep-2016

    ROP - of Main CaseView PDF

  86. 18-Feb-2016

    ROPView PDF

  87. 18-Feb-2016

    ROPView PDF

  88. 15-Dec-2015

    ROPView PDF

  89. 15-Dec-2015

    ROPView PDF

  90. 14-Dec-2015

    ROPView PDF

  91. 14-Dec-2015

    ROPView PDF

  92. 02-Nov-2015

    Office ReportView PDF

  93. 29-Sep-2015

    ROPView PDF

  94. 29-Sep-2015

    ROPView PDF

  95. 25-Aug-2015

    Office ReportView PDF

  96. 25-Aug-2015

    ROPView PDF

  97. 22-Jul-2015

    ROPView PDF

  98. 22-Jul-2015

    ROPView PDF

  99. 26-Mar-2015

    ROPView PDF

  100. 12-Mar-2015

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  101. 12-Mar-2015

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  102. 11-Feb-2015

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  103. 11-Feb-2015

    ROPView PDF

  104. 05-Jan-2015

    ROPView PDF

  105. 31-Oct-2014

    ROPView PDF

  106. 31-Oct-2014

    Office ReportView PDF

  107. 31-Oct-2014

    ROPView PDF

  108. 14-Oct-2014

    ROPView PDF

  109. 14-Oct-2014

    ROPView PDF

  110. 04-Aug-2014

    Office ReportView PDF

  111. 04-Aug-2014

    ROPView PDF

  112. 11-Apr-2014

    ROPView PDF

  113. 22-Jan-2014

    ROPView PDF

  114. 23-Sep-2013

    Office ReportView PDF

  115. 23-Sep-2013

    ROPView PDF

  116. 20-Sep-2013

    ROPView PDF

  117. 30-Jul-2013

    ROPView PDF

  118. 10-May-2013

    ROPView PDF

  119. 03-May-2013

    ROPView PDF

  120. 04-Mar-2013

    ROPView PDF

  121. 03-Jan-2013

    ROPView PDF

  122. 10-Dec-2012

    ROPView PDF

  123. 29-Nov-2012

    ROPView PDF

  124. 09-Nov-2012

    ROPView PDF

  125. 05-Nov-2012

    ROPView PDF

  126. 04-Oct-2012

    ROPView PDF

  127. 01-Oct-2012

    ROPView PDF

  128. 17-Sep-2012

    ROPView PDF

  129. 01-Aug-2012

    ROPView PDF

  130. 23-Jul-2012

    ROPView PDF

  131. 02-Jul-2012

    ROPView PDF

  132. 17-Apr-2012

    ROPView PDF

  133. 13-Mar-2012

    ROPView PDF

  134. 27-Jan-2012

    ROPView PDF

  135. 13-Dec-2011

    ROPView PDF

  136. 12-Dec-2011

    ROPView PDF

  137. 15-Nov-2011

    ROPView PDF

  138. 12-Oct-2011

    ROP - of Main CaseView PDF

  139. 06-Sep-2011

    ROP - of Main CaseView PDF

  140. 25-Jul-2011

    ROP - of Main CaseView PDF

  141. 13-May-2011

    ROP - of Main CaseView PDF

  142. 13-May-2011

    ROP - of Main CaseView PDF

  143. 11-Apr-2011

    ROPView PDF

  144. 08-Apr-2011

    ROPView PDF

  145. 03-Mar-2011

    ROP - of Main CaseView PDF

  146. 20-Jan-2011

    ROP - of Main CaseView PDF

  147. 16-Dec-2010

    ROPView PDF

  148. 09-Dec-2010

    ROP - of Main CaseView PDF

  149. 25-Nov-2010

    ROPView PDF

  150. 21-Oct-2010

    ROP - of Main CaseView PDF

  151. 18-Oct-2010

    ROPView PDF

  152. 31-Aug-2010

    ROP - of Main CaseView PDF

  153. 29-Jul-2010

    ROP - of Main CaseView PDF

  154. 23-Apr-2010

    ROP - of Main CaseView PDF

  155. 19-Mar-2010

    ROPView PDF

  156. 22-Feb-2010

    ROPView PDF

  157. 08-Feb-2010

    ROP - of Main CaseView PDF

  158. 25-Jan-2010

    Case filed

    Registration No. C.A. No. 3548/2017

  159. 18-Jan-2010

    ROPView PDF

  160. [ 2024 INSC 27 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court allowed the appeals of M/S K.P.MOZIKA and other assessees, holding that the disputed contracts were not covered by the Sales Tax Act and VAT Act provisions, as they did not transfer the right to use the goods to the user. The Court disposed of the Union of India's Civil Appeal No. 3580/2017 with liberty for the Union to initiate service tax recovery proceedings in accordance with law. All pending applications were also disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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