Supreme Court Backs Bombay HC’s Interpretation of ‘Where It Is Possible’ Clause in Service Tax Recovery Law

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Supreme Court Backs Bombay HC’s Interpretation of ‘Where It Is Possible’ Clause in Service Tax Recovery Law

GST Supreme Court

Published on

02/02/2026

By Mariya Paliwala

Supreme Court Backs Bombay HC’s Interpretation of ‘Where It Is Possible’ Clause in Service Tax Recovery Law

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The Supreme Court dismissed a Special Leave Petition (SLP) filed by ANI Technologies Private Limited, the parent company of ride-hailing platform Ola, challenging a Bombay High Court ruling on the interpretation of service tax recovery provisions under the Finance Act, 1994. The bench of Chief Justice Surya Kant and Justice Joymalya Bagchi declined to interfere…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.