2025 (9) TMI 1338 - SCH - GST

Petition dismissed as not pressed after counsel withdrew challenge to notices on alleged fraudulent ITC from phantom firms

Ambika Traders Versus Additional Commissioner.

Petition in the SC concerning maintainability of challenge to notices for alleged availment and onward passing of fraudulent ITC based on invoices from ... Maintainability of petition - Availment and further passing on of fraudulent ITC - ITC is based on invoices issued from non-existent or fake firms - non-consideration of the replies filed by the petitioner - violation of principles of natural justice - consideration of reply - Consolidated SCN for Multiple Financial Years - it was held by High Court that 'The jurisdiction of the High Court does not extend to reappreciation of evidence or interference with factual findings recorded by the competent authorities. The High Court cannot assume the role of an Appellate Authority for adjudication of disputed questions of fact.' HELD THAT:- The learned counsel appearing for the petitioner states that he does not want to press this petition. The petition is accordingly dismissed as not pressed. SUPREME COURT OF INDIA: Petition before the Court proceeded to hearing but, during argument, the learned counsel for the petitioner stated that he 'does not want to press this petition.' On that basis the Court ordered that the petition be 'dismissed as not pressed.' No respondent counsel appeared. Procedurally, the disposition rests solely on the petitioner's counsel electing not to press the matter; there is no adjudication on the merits, no examination of substantive issues, and no determination of rights or liabilities. The order is a summary procedural dismissal for want of prosecution as manifested by counsel's withdrawal of pursuit, leaving the underlying claims unresolved and preserving any procedural or substantive consequences that flow from a dismissal on that ground.