2025 (1) TMI 1519 - SCH - GST

Refund of Input Tax Credit (ITC) accrued to the petitioner under the Value Added Tax (VAT) regime - Transition to GST regime - petitioner s contention based on Section 143(8)(b) is that when an assessment is carried out and a refund is ordered then necessarily the same shall be refunded to the assesee as per clause (8)(b) of Section 142 - it was held by High Court that There are no reason to interfere with the order rejecting the claim for refund which refund in any event is not applicable and the petitioner can only claim ITC as set-off against the output tax. HELD THAT - There are no good reason to interfere with the impugned order passed by the High Court. SLP dismissed.

Summary

**Supreme Court Judgment Summary:**- **Court Composition:** The judgment was delivered by Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan.- **Parties Involved:** The petitioner was represented by Ms. Rachitta Rai, AOR, along with Mr. Shehan Ashraf and Mr. Samresh Chandra Jha, Advocates.- **Key Orders:** 1. The Court condoned the delay in filing. 2. After reviewing the arguments and materials, the Court found "no good reason to interfere with the impugned order passed by the High Court." 3. The Special Leave Petition was dismissed. 4. Any pending applications were also disposed of.