SC Dismisses Appeal Due to Delay; Income Tax Refund Cannot Be Set Off Against Service Tax Dues

Directorate General of GST Intelligence (DGGI) & Anr. Vs SEW Infrastructure Limited & Anr. (Supreme Court of India) The case involves a dispute regarding the legality of adjusting income tax refunds against service tax dues and the obligations of authorities under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). Before the Supreme Court of India, the Special Leave Petition filed by the revenue was dismissed on two grounds: (i) delay of 544 days in filing the petition, and (ii) the matter having become infructuous as the impugned High Court order had already been com...