2025 (5) TMI 1442 - SCH - GST

Initiation of proceedings u/s 130 of the GST Act or u/s 73/74 of the GST Act - excess stock is found at the time of survey - HELD THAT - We are not inclined to interfere with the impugned judgment(s); hence the present special leave petitions are dismissed.

Summary

The Supreme Court of India, through the Hon'ble Chief Justice and Hon'ble Mr. Justice Sanjay Kumar, condoned the delay but declined to interfere with the impugned judgment(s). Consequently, the special leave petitions were dismissed. The Court clarified that this dismissal "will not come in the way of the petitioners in taking recourse to appropriate remedies in accordance with law." All pending applications were disposed of.