2025 (5) TMI 1684 - SCH - GST

Condonation of delay - Review petition - Error apparent on the record - Input Tax Credit (ITC) - Constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act 2017 - Interpretation of the expression plant or machinery in Section 17(5)(d) of the CGST Act - HELD THAT - Delay condoned. We have gone through the review petition and perused the Judgment and Order dated 03 October 2024 which has been sought to be reviewed. There is no error apparent on the record. Review Petition is dismissed.

Summary

The Supreme Court, through Hon'ble Justices Abhay S. Oka and Sanjay Karol, waived procedural defects and condoned delay in the interest of justice. Upon examination of the review petition and the original Judgment and Order dated 03 October 2024, the Court found "no error apparent on the record." Consequently, the Court held the review petition to be dismissed.