SC Upholds Dismissal of Writ as Delay & Laches Defeated GST Challenge

Kamal Ideal Infratech Private Limited Vs Union of India & Ors. (Supreme Court of India) The matter arose from proceedings initiated under the Central Goods and Services Tax Act, 2017 (CGST Act), wherein the petitioner sought to challenge an order dated 07.11.2023 passed under Section 74 of the CGST Act, along with Form ASMT-10 dated 27.01.2023 and the show cause notice in Form GST DRC-01 dated 09.08.2023. The litigation culminated in a judgment of the Punjab and Haryana High Court, followed by dismissal of the Special Leave Petition by the Supreme Court. Read HC Judgment in this case: GST...