Supreme Court upholds decision allowing GST refund claims despite Input Tax Credit allegations under Section 108

The SC dismissed a petition challenging a HC order regarding refund claims under GST. The case involved allegations of wrongful availment of Input Tax Credit and the validity of an order placing refund sanction in abeyance under Section 108 of the Central Goods & Services Tax Act, 2017. The HC had ruled that without any finding by the Commissioner indicating the refund order was unsustainable, illegal or invalid, the impugned order could not be sustained. The SC found no reason to interfere with the HC's decision under Article 136 of the Constitution.

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The Supreme Court of India, in a bench comprising Hon'ble Justices Sudhanshu Dhulia and Joymalya Bagchi, dismissed the petition and condoned the delay. Exercising jurisdiction under Article 136 of the Constitution of India, the Court stated, "We see absolutely no reason to interfere with the order of the High Court." The Court, however, kept open "question of law, if any." The petition was dismissed along with all pending applications.

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