2025 (3) TMI 178 - SCH - GST

Maintainability of petition - availability of alternative remedy - transitional credit - whether in the teeth of Section 140 of the GST Act was there any bar or prohibition for filing return in the GST portal of Telangana where the petitioner s branch admittedly exists? - it was held by High Court that The very foundation of show cause notice itself is bad in law and the assumption of respondent No. 2 that return could not have been filed in the GST portal of Telangana is not flowing from Section 140 of the Act. Therefore the impugned action founded upon such notion is bad in law and deserves interference. HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the High Court. SLP dismissed.

Summary

The Supreme Court of India, with Hon'ble Justices J.B. Pardiwala and R. Mahadevan presiding, dismissed a Special Leave Petition after considering arguments from both parties and reviewing the case materials. The Court found no grounds to overturn the judgment of the High Court, thus upholding the lower court's decision. The delay was condoned, and any pending applications were disposed of accordingly.