2021 (2) TMI 1398 - SCH - GST

Permission for withdrawal of SLP - Refund of Input tax credit - Form GST TRAN-1 - migration to GST regime - carry forward its electronic ledger account of unutilized ITC in terms of Section 140 of the CGST Act 2017 - it was held by High Court that The Respondents are directed to refund the amount 1, 37, 37, 029/- to the Petitioner within four week from today. HELD THAT - The Special Leave Petition is dismissed as withdrawn.

Summary

The Supreme Court of India, presided over by Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice M.R. Shah, heard the matter involving the petitioner represented by Mr. N. Venkataraman, Additional Solicitor General, along with his legal team. No representation was noted for the respondent. The Court was informed by Mr. Venkataraman that he had instructions to apply for the withdrawal of the Special Leave Petition. Consequently, the Court ordered that the Special Leave Petition be "dismissed as withdrawn."