2017 (1) TMI 1169 - SCH - VAT and Sales Tax

Reversal of Input Tax Credit on issuance of credit note - the decision in the case of Challenger Computers. Ltd. And Others Versus Commissioner of Trade & Taxes, Delhi And Others 2015 (8) TMI 1005 - DELHI HIGH COURT contested upon - Held that - no explanation has been given for the delay - application for COD dismissed - petition dismissed - decided against petitioner.

Summary

The Supreme Court of India dismissed a special leave petition due to a delay of 229 days in filing and 52 days in refiling, with no reasonable explanation given. The petition was found to lack merit and was dismissed on both grounds.