Supreme Court dismissed the SLP on grounds of delayed filing it

Last updated: 12 December 2024

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The Supreme Court has dismissed a Special Leave Petition (SLP) filed by the Revenue Department due to a significant delay of 229 days. The SLP challenged a Delhi High Court judgment that allowed a company, BT (India) Private Limited, to receive a refund of CENVAT credit. The High Court had ruled that finalised assessments cannot be reopened during refund proceedings if the self-assessed returns are not challenged, and that the refund denial was procedurally flawed.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Union of India & Anr. v. BT (India) Private Limited [Diary No.44385-2024 XIV dated December 09, 2024] dismissed the Special Leave Petition ("SLP") filed by the Revenue Department ("the Petitioner") after a delay of 229 days. The SLP was against the Delhi High Court Judgment which permitted the refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2024 ("the CCR") to M/s BT India (Private) Limited ("the Respondent") and held that finalised assessment cannot be reopened in refund proceedings absent any challenge to self-assessed returns.

Citation :
Diary No.44385-2024 XIV dated December 09, 2024

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Attached File : 671907_5807_bt_india_private_limited.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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