Supreme Court dismissed the SLP on grounds of delayed filing

Union of India & Anr. Vs BT(India) Private Limited (Supreme Court of India) 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 ass...