Supreme Court Disposes Gujarat vs Welspun Appeal

Authority: Supreme Court of India

Order Date: 14 July 2026

Parties: State of Gujarat (appellant) vs Welspun Gujarat Stahl Rohren Ltd (respondent).
Civil Appeal No.: 8719/2017, heard by Justices B.V. Nagarathna and R. Mahadevan.
The appeal stemmed from earlier Special Leave Petitions (SLP (C) Nos.20977‑21011/2010 and 346‑347/2011) concerning exemption circulars that affected tax assessments for the years 2001‑2005 under the Gujarat Sales Tax Act, 1969.
Respondents argued they had received exemption benefits under the 2001 circular, later superseded by a 2005 circular, and sought relief from the High Court of Gujarat.
The State of Gujarat contended that reopening assessments could recover revenue, but highlighted practical difficulties given the two‑decade lapse.
The Court observed that the Gujarat Sales Tax Act, 1969 was superseded by the Central Goods and Services Tax Act, 2017 effective 1 July 2017, making any decision on the now‑defunct enactment largely academic.
It further noted that the assessments for the respondents covering 2001‑2005 had attained finality and should not be interfered with.

The Supreme Court disposed of Civil Appeal No. 8719/2017 in identical terms to the order previously passed in SLP (C) Nos.20977‑21011/2010.
All Special Leave Petitions were dismissed; pending applications were ordered disposed.
The assessment of the respondents for the years 2001‑2005 shall not be interfered with.
Any questions of law raised by the State remain open for agitating in any other appropriate matter in the future.

Topics: Tax Assessment, GST