Supreme Court Rejects Special Leave Petitions, Condonates Delay and Dismisses Applications for Lack of Substantial MeritSC dismissed Special Leave Petitions challenging lower court decisions, with delay condoned by the bench. The petitions were rejected due to insufficient merit, and pending associated applications were simultaneously disposed of by the judicial panel. Title: Supreme Court of India dismisses Special Leave Petitions

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Decision: Delay condoned. Special Leave Petitions dismissed due to lower demand. Pending applications disposed of. Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court while allowing the petition of the assessee, directed the GST authorities to first proceed against the fourth respondent (supplier) and only under exceptional circumstance as clarified in the press release issued by the Central Board of Indirect Taxes and Customs (CBIC), then and then only proceedings can be initiated against the appellant. [ 2023 (8) TMI 174 - CALCUTTA HIGH COURT ] Held that:- Having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side, we are not inclined to interfere in these matters in exercise of our powers under Article 136 of the Constitution of India. SLP of the revenue dismissed. THE ASSISTANT COMMISSIONER OF STATE TAX, BALLYGUNJGE CHARGE & ORS. Versus SUNCRAFT ENERGY PRIVATE LIMITED & ORS
GST
2023 (12) TMI 739 - SC Order - 2024 (80) G. S. T. L. 225 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 14-12-2023
SLP No. 27827-27828/2023 - -
GST
HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. Maninder Acharya, Sr. Adv., Ms. Madhumita Bhattacharjee, AOR, Ms. Urmila Kar Purkayastha, Adv., Ms. Niharika Singh, Adv, Mr. Akash Mohan Srivastav, Adv., Ms. Srija Choudhury, Adv. For Respondent(s) Mr. Ankit Kanodia, Adv., Mr. Ravi Bharuka, AOR, Ms. Megha Agarwal, Adv. ORDER Delay condoned. We have heard learned senior counsel appearing for the petitioners. Having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side, we are not inclined to interfere in these matters in exercise of our powers under Article 136 of the Constitution of India. The Special Leave Petitions are dismissed, accordingly. Pending application(s), if any, shall stand disposed of
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2023 (12) TMI 739