The Supreme Court of India has dismissed a review petition filed by the Chief Commissioner of Central Goods and Services Tax (CGST) against the 2024 judgment in the case involving Safari Retreats Private Limited. The review plea challenged the apex court's earlier decision dated October 3, 2024, but was rejected on the grounds of no "error apparent on the record."
The matter, recorded under Civil Appeal No. 2948 of 2023, centered around the eligibility of input tax credit (ITC) under GST law for properties constructed for leasing purposes. While the specific legal questions of the case were not revisited in the court's latest order, the dismissal of the review petition effectively upholds the original verdict that had implications for real estate and leasing businesses under GST.
Justices Abhay S. Oka and Sanjay Karol, presiding over the review petition (Diary No. 1188/2025), noted that the defects raised by the Registry were waived in the interest of justice and the delay in filing the review was condoned. However, after examining the petition and the original judgment, the bench concluded that there was no merit to warrant a review.
This latest ruling is likely to bring legal closure to the long-running dispute between the GST department and Safari Retreats and will be closely watched by companies engaged in real estate leasing, especially those seeking ITC benefits on construction-related expenses.
Legal experts suggest that the dismissal reinforces the importance of the finality of Supreme Court judgments and limits avenues for reopening settled issues unless there is a clear and evident error on record.
The applications filed alongside the review petition - one for condonation of delay and another seeking exemption from filing a certified copy of the impugned judgment - were also disposed of following the dismissal.
Official copy of the order has been attached
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