2024 (1) TMI 1264

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..... t - it was held by High Court that The assessees shall be eligible to avail the input tax credit as and when the tax is paid by them, without any limitation of time - HELD THAT:- In the facts and circumstances of the present case and particularly having regard to the nature of the transactions involved, it is not required to interfere in the matter. SLP dismissed - since this special leave petitio .....

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..... g regard to the nature of the transactions involved, we are not inclined to interfere in the matter. The Special Leave Petition is, hence, dismissed. Since, we are dismissing this special leave petition on merits of this case, we find, in the interest of justice, the delay is also condoned. It is needless to observe that having regard to the aforesaid order and our disinclination to interfere in t .....

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