SC bars fresh limitation plea in CST assessment after remand
In short
The Supreme Court dismissed an appeal in a CST assessment case. It said a limitation argument cannot be raised later if the remand order was not challenged and has become final.
This matters because it closes off one more legal challenge in the case. The reporting does not give the tax amount or the names of the parties.
What the reporting says
The Supreme Court dismissed an appeal and held that a limitation argument in a CST assessment cannot be raised after an unchallenged remand order becomes final. The reported basis is that the remand order had attained finality, which barred the fresh plea. The available summary does not state the tax demand, the parties, or any further relief.
Why it matters
The Supreme Court ruling says a party cannot raise a fresh limitation challenge in a CST assessment once the remand order has attained finality. That affects the taxpayer and tax administration in the case, but the reporting does not identify the amount disputed or the parties. The immediate effect is that the appeal was dismissed and the limitation plea was rejected.