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of <h1>GST Special Leave Petition under Article 136 regarding tax liability; petition was not entertained and was dismissed.</h1> A GST challenge brought by a taxpayer via a Special Leave Petition under constitutional remedy was refused entertainment on discretionary jurisdiction ... Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - Simultaneous duty drawback claim - HELD THAT:- The Special Leave Petition under Article 136 of the Constitution, need not be entertained - SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition under Article 136 of the Constitution. The pending application, if any, stands disposed of.
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