2025 (4) TMI 101

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh Makker, AOR Mr. Karan Lahiri, Adv. Mr. Prakash Gautam, Adv. Mr. Anilendra Kant Srivastava, Adv. For Respondent(s) : None. ORDER PER 1. Delay condoned. 2. We are not inclined to interfere with the impugned judgment which is, in fact, just and fair, as there is no loss of revenue. 3. Hence, the present special leave petition is dismissed. 4. The petitioner, Central Board of Indirect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t ease compliance and can be configured. Therefore, we exercise our discretion and dismiss the special leave petition. 5. Decisions of the High Courts in Bar Code India Limited v. Union of India and others (2024) SCC OnLine P&H 13853., and Yokohama India Private Limited v. State of Telangana (2023) 108 GSTR 115.", prima facie, do not lay down good law in this regard. Ratio therein may be examined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X