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of <h1>29-day refiling delay condoned; discretionary jurisdiction under Article 136 declined, petition dismissed; liberty to seek other statutory remedies</h1> <h3>M/s MHJ METALTECHS PVT. LTD. Versus CENTRAL GOODS AND SERVICES TAX, DELHI SOUTH</h3> SC condoned a 29-day delay in refiling but declined to exercise discretionary jurisdiction under Article 136, dismissing the petition. The court noted ... Availment of fraudulent Input Tax Credit - adequate opportunity of personal hearing provided or not - relied upon documents (RUDs) which were given were not clear - Violation of principles of natural justice - it was held by High Court that 'This Court is not inclined to entertain the present writ petition. However, the Petitioners are granted the liberty to file an appeal.' - HELD THAT:- The delay of 29 days in refiling the present petition is condoned. It is not satisfied that it is a fit case to exercise our discretionary jurisdiction under Article 136 of the Constitution of India. The present petition is, accordingly, dismissed with liberty to the petitioner to avail the alternative statutory remedies. 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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