2023 (12) TMI 739 - SCH - GST

Input tax credit denial when supplier fails to remit GST u/s16(2), Revenue appeal dismissed; relief stands.

Whether ITC can be denied under s.16(2) CGST/WBGST Act where the supplier allegedly failed to remit GST was the dominant issue. The HC had held that, in ... Condonation of delay - exercise of jurisdiction under Article 136 of the Constitution - discretionary refusal to interfere in Special Leave Petitions where the extent of demand is limitedCondonation of delay - exercise of jurisdiction under Article 136 of the Constitution - discretionary refusal to interfere in Special Leave Petitions where the extent of demand is limited - Whether the Court should exercise its discretionary power under Article 136 to interfere with the orders impugned and whether delay in filing should be condoned. - HELD THAT: - The Court allowed the application for condonation of delay and proceeded to consider the Special Leave Petitions. Having regard to the facts and circumstances of the cases and specifically noting that the extent of the demand was on the lower side, the Court exercised its discretion under Article 136 and declined to interfere with the impugned orders. The limited quantum of demand and the factual matrix were treated as material considerations in the exercise of the Court's discretionary jurisdiction, leading to refusal of relief under Article 136.Application for condonation of delay allowed; Special Leave Petitions dismissed and the Court refused to exercise its jurisdiction under Article 136 to grant further relief.Final Conclusion: Delay has been condoned and the Special Leave Petitions are dismissed; the Supreme Court declined to interfere under Article 136 given the facts and the limited extent of the demand. Title: Supreme Court of India dismisses Special Leave PetitionsJudges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal BhuyanDecision: Delay condoned. Special Leave Petitions dismissed due to lower demand. Pending applications disposed of.