2025 (4) TMI 1644 - SCH - GST

Supreme Court Allows Delay Condonation but Maintains Original Ruling, Leaves Door Open for Alternative Legal Strategies

SC granted condonation of delay but refused to intervene in the underlying judgment. The special leave petitions were dismissed, with the court explicitly ... Condonation of delay - Initiation of proceedings u/s 130 of the GST Act instead of proceedings u/s 73/74 of the GST Act - excess stock - inspection/search u/s 67 of the GST Act was conducted at the business premises of the petitioner by the SIB and the stock was assessed on the basis of eye measurement - HELD THAT:- condonation of delay granted. We are not inclined to interfere with the impugned judgment(s); hence, the present special leave petitions are dismissed. The Supreme Court of India, with the bench comprising the Chief Justice, Justice Sanjay Kumar, and Justice K.V. Viswanathan, granted condonation of 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.