Review plea on GST input tax credit refund under Article 136 dismissed; no error apparent or miscarriage proved

SC, exercising review jurisdiction, dismissed the taxpayer's petition seeking reconsideration of its earlier order refusing interference under Article 136 in a dispute concerning refund of unutilized input tax credit under GST law. The Court held that no error apparent on the face of the record or any other ground warranting review was demonstrated. Reiterating the limited scope of review under constitutional and procedural principles, SC concluded that the earlier refusal to interfere with the underlying refund determination did not suffer from any perversity, patent illegality, or miscarriage of justice. Consequently, the prior order dated 28.03.2025 attained finality and the review petition was dismissed.

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The Supreme Court addressed a Review Petition challenging its earlier order dated 28.03.2025, by which the petitioners' Special Leave Petition had been dismissed. The Court first condoned the delay in filing the Review Petition but rejected the application seeking permission to have the Review Petition heard in open Court. Upon examining the contents of the Review Petition and the accompanying papers, the Court held that it was "satisfied that no case for review of the order dated 28.03.2025 is made out." On this basis, the Review Petition was dismissed. Consequently, the Court ordered that the pending interlocutory application also stood disposed of, with no further relief granted to the petitioners.

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