Ganpati Polymers Vs Commissioner of Central Goods And Services Tax & Anr. (Supreme Court of India)
The Supreme Court considered a matter arising from proceedings before the High Court concerning a challenge to a Show Cause Notice dated 5 August 2024, an Order-in-Original dated 1 February 2025, and DRC-07 dated 9 February 2025. The petitioner had approached the High Court under Article 226 of the Constitution challenging allegations relating to fraudulent availment and utilization of Input Tax Credit (ITC). The High Court rejected the writ petition but, in paragraph 15 of its order, noted the petitioner’s request for permission to pursue a statutory appeal under Section 107 of the CGST Act since the writ petition had been filed within the limitation period. The High Court granted time until 31 August 2025 to avail the appellate remedy. The Supreme Court observed that the High Court had already reserved liberty for the petitioner to pursue an appeal. It held that if an appeal were filed, the issue of delay should be considered with regard to the fact that the petitioner had been pursuing remedies before both the High Court and the Supreme Court. The Supreme Court extended the time for filing the statutory appeal up to 31 October 2025 and disposed of the Special Leave Petition along with pending applications.
