2025 (5) TMI 1614 - SCH - GST

Mandate of pre-deposit - Challenge to impugned Letter directing payment through Electronic Cash Ledger insofar as it has been issued arbitrarily and in violation of Article 14 of the Constitution - compliance with Section 107(6)(b) of the CGST Act using the Electronic Credit Ledger. HELD THAT - It is brought to the notice before the Court that the Rule 96(10) of the CGST has been deleted in the year 2024. We find that the impugned order passed by the High Court 2024 (10) TMI 1608 - GUJARAT HIGH COURT would not call for any interference. Hence the Special Leave Petition is dismissed.

Summary

The Supreme Court, through Hon'ble Justices B. V. Nagarathna and Satish Chandra Sharma, dismissed the Special Leave Petition (C) Nos. 25437/2023 and 324/2024 filed by the Department challenging the High Court order in R/SCA No. 10504/2023. The Court noted that the petitions entertained earlier were filed by the Assessees, not the Department, and therefore the Department's reliance on those cases to seek notice was misplaced. Counsel for the respondent highlighted the deletion of Rule 96(10) of the CGST in 2024, further undermining the Department's position. The Court held that the impugned High Court order "would not call for any interference" and accordingly dismissed the petition, with pending applications disposed of. Delay was condoned.