M/S.KATHYAYINI HOTELS PVT.LTD. vs ADDL.COMMNR.OF COMMERCIAL TAXES . — C.A. No. 546/2002

Case Summary: M/S. Kathyayini Hotels Pvt. Ltd. v. Addl. Commnr. of Commercial Taxes Outcome: The Supreme Court granted leave and allowed the civil appeal on 18 January 2002. The Court set aside the High Court's impugned order and restored Sales Tax Application No. 2 of 2001 to the High Court for fresh hearing and disposal on merits, emphasizing that even best judgment assessments must be reasonably made and not based on surmises. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.