No s.67 search; s.74(5) payments and Form GST DRC-03 under Rule 142(2); no relief on summons or EOU refund entitlement SC refused to entertain the SLP and dismissed the petition. The High Court had recorded that no search or seizure under s.67 occurred, the parties had ...
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No s.67 search; s.74(5) payments and Form GST DRC-03 under Rule 142(2); no relief on summons or EOU refund entitlement
SC refused to entertain the SLP and dismissed the petition. The High Court had recorded that no search or seizure under s.67 occurred, the parties had made payments under s.74(5) and notified the Proper Officer via Form GST DRC-03 as per Rule 142(2), and issues about validity of summons in relation to inspection/search proceedings and entitlement to refund/re-credit under the EOU scheme raised no ground warranting interference under Article 136.
The Supreme Court declined to exercise jurisdiction under Article 136 of the Constitution, stating it was "not inclined to entertain the Special Leave Petition under Article 136 of the Constitution." The Court ordered that the "Special Leave Petition is accordingly dismissed." Any "pending application, if any, stands disposed of." No reasons beyond the refusal to grant special leave are recorded in the brief order; the outcome is a dismissal of the petition and disposal of ancillary applications.
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