Authority: Supreme Court of India
Order Date: 20-08-2026
Case Overview
- Parties: M/S Ambuja Cements Limited (Petitioner) vs. The State of Rajasthan & Others (Respondents).
- Proceedings: Review Petition (C) No.10149‑10156/2026 arising from Civil Appeal Nos.7219‑7226/2019, which had been dismissed on 06.11.2025.
- Earlier Applications: Miscellaneous Application Nos.455‑462 of 2026 were filed after the dismissal of the Civil Appeals. The Court heard both sides at length and, on 13.02.2026, dismissed those applications with a specific clarification that the order dated 06.11.2025 would not affect any other matter under the Rajasthan Sales Tax Act, 1994 or Rajasthan Value Added Tax Act, 2003.
- Defects & Delay: The Court noted that the Review Petition was defective, the petitioner’s counsel failed to cure the defects despite communication, and the same grounds had already been agitated in the earlier Miscellaneous Applications.
- Clarifications: The Court reiterated that the 06.11.2025 order was based on the peculiar facts of the instant case and has no bearing on other Rajasthan tax matters.
Final Outcome
- The Review Petition is dismissed both for being defective and on merits.
- The Miscellaneous Application(s) stand disposed of, and any pending applications shall also stand disposed of.
- The State of Rajasthan is directed to return the deposited amount of Rs. 30 crore (interest component only) to Ambuja Cements within eight weeks from receipt of a copy of this order.
Topics: Legal Dispute, Tax Refund