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of <h1>Supreme Court Rejects Special Leave Petitions, Upholds Lower Court Decision Without Detailed Reasoning</h1> <h3>ASSISTANT COMMISSIONER OF CENTRAL TAXES & ORS. Versus M/s. GEMINI EDIBLES AND FATS INDIA LIMITED & ANR.</h3> SC dismissed special leave petitions, declining to intervene in the lower court's judgment. The bench, comprising two justices, found no merit in the ... Refund of the input tax credit for the periods prior to 18.07.2022 - validity and applicability of Circular No. 181/13/2022-GST, dated 10.11.2022 - it was held by High Court that 'The impugned orders of rejection of refund are set aside and the said respondents are required to reconsider the said applications, in terms of Section 54 of the CGST Act and without relying upon the clarification issued in Circular No. 181/13/22-GST, dated 10.11.2022, for non-suiting the petitioners herein.' HELD THAT:- It is not required to interfere with the impugned judgment; hence, the present special leave petitions are dismissed. The Supreme Court, with Chief Justice Sanjiv Khanna and Justice Sanjay Kumar presiding, dismissed the special leave petitions, stating, 'We are not inclined to interfere with the impugned judgment.' Consequently, all pending applications were disposed of.
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