Special leave petition dismissed, proceedings under section 127 read with section 122 GST Act upheld over missing biltee number

SC dismissed the special leave petition and upheld the High Court's order, refusing interference with proceedings initiated under section 127 read with section 122 of the GST Act arising from a survey that noted a tax invoice lacked a biltee number. The SC found no grounds to disturb the impugned order, leaving the departmental action and the HC's determination that the matter required consideration intact.

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"Delay condoned." After hearing counsel for the petitioner and perusal of the materials on record, the Court found "no reason to interfere with the impugned order passed by the High Court." Consequently, the Special Leave Petition was dismissed: "The Special Leave Petition is, accordingly, dismissed." All pending application(s) stand disposed of. The decision reflects an appellate standard of review limited to assessing whether interference with the High Court's order was warranted on the record before the Court; no substantive reversal or remand was directed.

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