2025 (7) TMI 791 - SCH - GST

Unblocking of Electronic Credit Ledger ECL as maintained by the writ petitioner in accordance with the provisions of the Central Goods and Services Tax Act 2017 Act and the Central Goods and Services Tax Rules 2017 Rules - negative blocking - it was held by High Court that The action of the respondents cannot be sustained. HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. SLP dismissed.

Summary

The Supreme Court, in a Partial Court Working Days Bench comprising Hon'ble Mr. Justice Sudhanshu Dhulia and Hon'ble Mr. Justice Joymalya Bagchi, heard the Special Leave Petition. After considering the submissions, the Court "condoned delay" but held that "no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India." Consequently, the Special Leave Petition was dismissed. The Court clarified that "other remedies of the petitioners for recovery in accordance with law are kept open." Pending applications, if any, were disposed of.