ASSISTANT COMMERCIAL TAXES OFFICER vs M/S EXPRESS CARRIER — SLP(C) No. 12955/2009

Case Summary: In SLP(C) No. 012955/2009, the Supreme Court heard a petition by the Assistant Commercial Taxes Officer against M/S Express Carrier on May 11, 2009. The Court dismissed the Special Leave Petition due to non-compliance with procedural requirements—specifically, because the Show Cause Notice was not annexed to the petition. The delay in filing was condoned, but the substantive petition could not proceed without proper documentation. This case analysis is maintained by casestatus.in based on publicly available court records.