2025 (10) TMI 721 - SCH - GST

Rs.1,00,000 departmental cost imposed on respondents set aside; rectification order otherwise modified and petition disposed

The SC held that the High Court's rectification order, which had imposed a token cost of Rs.1,00,000 on the respondents' department based on the ... Justification of passing of the rectification order on the basis of verification report - it was held by High Court that 'Considering the affidavit-in-reply dated 14/04/2025, it is deemed fit to impose a token cost of Rs.1,00,000/- upon the respondents department to be deposited before the Gujarat State Legal Services Authority within a period of four weeks from today.' - HELD THAT:- The order passed by the High Court, insofar as it has imposed costs, is set aside - The impugned order passed by the High Court is modified. SLP disposed off. Heard senior counsel for the revenue. 'Delay condoned.' The order passed by the High Court, insofar as it has 'imposed costs, is set aside.' The impugned order of the High Court is 'modified to the extent indicated above.' Consequentially, the Special Leave Petition is 'disposed of' and all pending applications, if any, 'stand disposed of.' The Court's disposition is limited: it does not disturb the remainder of the High Court's order except insofar as costs were imposed; the modification solely annuls the costs component. Procedural posture therefore results in final disposal of the SLP with no further interim matters remaining.