Commissioner of CGST v. Deepak Khandelwal
The petitioner, Commissioner of CGST, filed a Special Leave Petition (SLP) before the Supreme Court challenging the final judgment and order dated 17 August 2023 passed by the High Court of Delhi in W.P. (C) No. 6739/2021, wherein relief had been granted to the respondent, Deepak Khandelwal, in relation to proceedings initiated under the Central Goods and Services Tax (CGST) Act.
The petitioner sought condonation of delay in filing and exemption from filing a certified copy of the impugned judgment. After hearing both sides, the Supreme Court found no ground to interfere with the judgment of the Delhi High Court in exercise of its jurisdiction under Article 136 of the Constitution of India.
Accordingly, the Supreme Court dismissed the special leave petitions and disposed of all pending applications.
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