Challenge dismissed; Section 9(2)(g) Delhi VAT Act upheld, denying input tax credit where VAT not deposited

The SC dismissed the special leave petition and declined to interfere with the impugned HC order upholding the constitutional validity of Section 9(2)(g) of the Delhi VAT Act, 2004 as challenged under Articles 14 and 19(1)(g). The challenge concerned denial of input tax credit where VAT collected, including an additional tax component, was not deposited into government accounts. The petitioners' contention was rejected and the HC decision was left undisturbed.

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Issues: Whether the Special Leave Petition seeking interference with the impugned order should be entertained by the Supreme Court.

Conclusion: The Special Leave Petition is dismissed by a non-speaking order; the Supreme Court declined to interfere with the impugned order.

Final Conclusion: The Supreme Court refused relief and dismissed the Special Leave Petition, leaving the impugned order undisturbed.

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