Assistant Commissioner Taxes vs Nagad Narayan Settlement

Authority: Supreme Court Special Lok Adalat

Order Date: 21-08-2026

Case Overview

• Appellant: Assistant Commissioner Commercial Taxes.
• Respondent: M/s Nagad Narayan Food Products.
• The dispute concerned the respondent’s claim for refund of commercial tax and accrued interest.
• Settlement format dated 10.08.2026 was forwarded by the Secretary, District Legal Services Authority, Bikaner, Rajasthan, and accepted by both parties.
• The respondent relinquished its claim for refund and interest as per the settlement.
• The appellant expressed that it does not wish to pursue the appeal further.

Final Outcome

• The appeal (Civil Appeal No. 8344/2014) is disposed of in accordance with the settlement, and the award is to be drawn accordingly.

Topics: Legal Settlement, Tax Refund Dispute