2025 (2) TMI 510 - SCH - GST

Validity of invocation of jurisdiction under Section 73 of the RGST/CGST Act 2017 when proceedings under Section 61 had already been initiated and an explanation had been provided by the petitioner - it was held by High Court that The invocation of Section 73 was invalid due to the failure to consider the explanation under Section 61. The show cause notice and related actions were set aside. HELD THAT - It is not required to interfere in the matter. The Special Leave Petition is hence dismissed.

Summary

The Supreme Court of India, in a judgment by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh, dismissed the Special Leave Petition after condoning the delay, as they found no reason to interfere in the matter. Pending applications were also disposed of accordingly. The Respondent did not appear, and the Petitioner was represented by Ms. Disha Singh, AOR.