Supreme Court hears appeal against Allahabad High Court order quashing textile cess demand

KanoonHQ Legal Gazette · AI-generated brief from the source linked below. How briefs are made

Published 27 October 2026

Case: The Assessing Officer, Textiles ... vs M/S. Premium Suiting Pvt. Ltd
Court: Supreme Court of India
Bench: N.V. Anjaria, J.
Decided: 26 October 2026
Source: Indian Kanoon (Supreme Court)

Bottom Line Up Front (BLUF)

In The Assessing Officer, Textiles ... vs M/S. Premium Suiting Pvt. Ltd, the Supreme Court of India heard an appeal by the Assessing Officer, Textile Committee, against the Allahabad High Court's order dated 06.03.2013. The High Court had allowed a writ petition, quashing a textile cess demand of Rs. 2,68,293/- that was upheld by the Textiles Committee Cess Appellate Tribunal.

Ratio Decidendi · Legal Principle Established

The source text does not provide the ratio decidendi of the Supreme Court's decision, only that it heard an appeal against a High Court order.

Practice & Procedural Impact for Advocates

Advocates should note that the Supreme Court is reviewing the High Court's decision on the validity of textile cess demands. Litigants involved in similar cess disputes may find the outcome relevant.

Key Legal Takeaways

1The Supreme Court is hearing an appeal concerning a textile cess demand.
2The Allahabad High Court had quashed a cess demand of Rs. 2,68,293/-.
3The Textiles Committee Cess Appellate Tribunal had previously upheld the demand.

The Legal Issue This case involves an appeal filed by the Assessing Officer, Textile Committee, before the Supreme Court of India. The appeal challenges an order dated 06.03.2013 passed by the High Court of Judicature at Allahabad in Writ Tax No. 354 of 2006. The High Court had allowed the writ petition filed by M/S. Premium Suiting Pvt. Ltd, thereby quashing a demand for textile cess amounting to Rs. 2,68,293/-.

Court's Reasoning The High Court's decision to quash the textile cess demand overturned an earlier order dated 20.10.2005 from the Textiles Committee Cess Appellate Tribunal in T.C.A. No. 223 of 2002. The Appellate Tribunal had dismissed the appeal of M/S. Premium Suiting Pvt. Ltd and upheld the assessing authority's demand for the textile cess. The Supreme Court, with Justice N.V. Anjaria presiding, is now hearing the appeal against the High Court's order.

What Follows The Supreme Court is currently hearing the appeal. The outcome will determine the validity of the Allahabad High Court's decision to quash the textile cess demand and will clarify the legal position regarding such demands.