2025 (7) TMI 792 - SCH - GST

Refund Claims - Allegation of wrongful availment of ITC - Validity of the order placing the refund sanction order in abeyance - Section 108 of the Central Goods Services Tax Act 2017 - It was held by High Court that Absent any finding or conclusion having been rendered by the Commissioner in this respect and which may have tended to indicate that the opinion expressed in the order dated 09 December 2022 was rendered unsustainable illegal or invalid the order impugned cannot be sustained. HELD THAT - There is absolutely no reason to interfere with the order of the High Court in exercise of our jurisdiction under Article 136 of the Constitution of India. Petition dismissed.

Summary

The Supreme Court of India, in a bench comprising Hon'ble Justices Sudhanshu Dhulia and Joymalya Bagchi, dismissed the petition and condoned the delay. Exercising jurisdiction under Article 136 of the Constitution of India, the Court stated, "We see absolutely no reason to interfere with the order of the High Court." The Court, however, kept open "question of law, if any." The petition was dismissed along with all pending applications.