2025 (5) TMI 309 - SCH - GST

Validity of garnishee proceeding - delay on the part of petitioner in payment of GST dues - no notice for demand of tax issued - violation of principles of natural justice - it was held by High Court that the action of respondent authorities in issuing the proceedings under section 73(1) of CGST Act 2017 are in clear violation of principles of natural justice - HELD THAT - It appears from the materials on record that this petition can be disposed of on the ground that it falls within the category of low tax effect. The Special Leave Petition is disposed of on the ground of low tax effect.

Summary

The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay and exemption from filing a certified copy of the impugned order. Upon hearing the Additional Solicitor General for the petitioners (Revenue), the Court noted that the petition falls within the category of "low tax effect." Consequently, the Special Leave Petition was disposed of on this ground. However, the Court explicitly "kept open" any question of law that may arise.