Disposed Taxation & Customs Civil Appeal

M/s Sema Breweries v. State of Punjab & Ors.

Civil Appeal No. 7185/2026 Diary No. 38890/2026 Year 2026
Supreme Court Bench Hon'ble Justice B.R. Gavai & Justice K.V. Viswanathan
Representation Side Petitioner Side
Jurisdiction Supreme Court of India (Apex Court)
Listing / Hearing Date 2026-09-16

Court Order & Disposition Nature

Input Tax Credit (ITC) denial reversed; Revenue appeal dismissed

Official Advocate-on-Record Representation

Ms. K. Enatoli Sema

Supreme Court AOR Code: 1960

Chambers: 310 Lawyers Chambers C.K. Daphtary Block Supreme Court of India N.D. - 01 Mobile -, New Delhi