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IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.2652 /2025 (@ SLP(C)NO.1918/2024)
CENTRAL COALFIELD LIMITED Appellant(s)
VERSUS
THE UNION OF INDIA & ORS. Respondent(s)
O R D E R
1. Leave granted.
2. Ms. Nisha Bagchi, learned Senior Advocate appearing on behalf
of Union of India has handed over a letter of the Assistant
Commissioner (Legal), CGST & CX, Ranchi with respect to the status
of the present appeal which is as under:
“With reference to your email dated 06/02/2025 regarding SLP (C) 1918/2024 [Central Coalfields Ltd. Vs. The Union of India & ors.), it is hereby informed that the conditions stipulated in Notification No. 12/2017 dated 30.06.2017 as amended vide Section 113 of the Finance (No.2) Act, 2024 are fulfilled in the present case. Specifically:
a) The closing stock of coal as of 30.06.2017, as indicated in the show cause notice, was manufactured on or before 30th June 2017 but was not cleared from the factory of production before 1st July 2017.
b) The petitioner has duly paid the applicable taxes on goods cleared on or after 1st July 2017, as required under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017), the respective State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act, 2017 (Act No. 14 of 2017), or the Integrated Goods and Services Tax Act, 2017 (Ac...