29-day refiling delay condoned; discretionary jurisdiction under Article 136 declined, petition dismissed; liberty to seek other statutory remedies

SC condoned a 29-day delay in refiling but declined to exercise discretionary jurisdiction under Article 136, dismissing the petition. The court noted allegations concerning availment of fraudulent input tax credit, inadequate personal hearing, and reliance on unclear RUDs; HC had earlier declined to entertain the writ while permitting refiling by way of appeal. Petitioners were granted liberty to pursue alternate statutory remedies.

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I.A. No. 207474/2025 allowed; the delay of 29 days in refiling the petition is condoned. Heard learned senior counsel for the petitioner. The Court held: "we are not satisfied that it is a fit case to exercise our discretionary jurisdiction under Article 136 of the Constitution of India." Accordingly, the petition is dismissed, with liberty to the petitioner to avail the alternative statutory remedies. The High Court-granted time period for filing the appeal (initially till 15.07.2025) is extended up to 15.10.2025. Pending application(s), if any, stand disposed of.

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