# In the matter of Rare Asset Reconstruction Limited Vs State Tax Officer

> SC judgment dated 2024-12-18. Citation: TCN-2024-SC-00003. This is a Curative Petition (Civil) Diary No. 50001 of 2023, filed in relation to Review Petition…

- **Court:** SC
- **Order date:** 18 Dec 2024
- **Citation:** TCN-2024-SC-00003
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/rare-asset-reconstruction-limited-vs-state-tax-officer-e11116bb

## Summary

### Background

This is a Curative Petition (Civil) Diary No. 50001 of 2023, filed in relation to Review Petition (Civil) No. 1623 of 2023, which arises from Civil Appeal No. 1661 of 2020. The applications for permission to file the curative petition and for listing the same in open court are allowed.

## Facts

Rare Asset Reconstruction Limited filed a Curative Petition (Civil) Diary No. 50001 of 2023, related to Review Petition (Civil) No. 1623 of 2023, arising from Civil Appeal No. 1661 of 2020, against State Tax Officer (1) & Anr. Applications were filed for listing the curative petition in open court (IA No. 250159/2023) and for permission (IA No. 65012/2024). The court allowed these applications and directed the issuance of notice to the respondent, to be served by all modes, including dasti. The case is listed in Court at 3.00 p.m. on 12.02.2025.

## Issues and analysis

### Issue 1: Whether the applications for permission to file the curative petition and for listing the same in …

**Ratio:** The court has the discretion to allow or disallow applications for filing and listing

…

**Reasoning:** The court, upon perusing the papers, found sufficient grounds to allow the applications

…

**Interpretation:** The interpretation involves assessing whether the grounds presented in the

…

**Application:** The court applied its discretion to the specific facts and circumstances

…

## Parties

- **Judges:** THE CHIEF J…; B.R. G…; +1 more
- **Appellants:** Rare Asset…
- **Respondents:** STATE TAX OFFICER…

## Timeline

- **2024-12-18 — Matter Circ…**: The matter was…
- **2025-02-12 — Listing in…**: List in Court at 3.00…

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/supreme-court-of-india/rare-asset-reconstruction-limited-vs-state-tax-officer-e11116bb