Authority: Supreme Court of India
Order Date: 09 April 2026
Case Overview
- Petitioners: M/s Dharampal Premchand Ltd; Respondent: Commissioner, Central Goods and Services Tax.
- The petition sought review of the Supreme Court judgment dated 20 October 2023 (Civil Appeals Nos. 6521, 6525‑6530 of 2023).
- Review petitions were found defective; defects were notified on 27 June 2024 and 29 July 2024 but remained unrectified.
- The Court noted an inadvertent textual inconsistency in paragraph 110 and paragraph 143(b) of the 20‑Oct‑2023 judgment, where the judgment incorrectly stated that the tribunal orders “would not be digitally signed” and that the appeals “deserve to be allowed.”
- The Court substituted the erroneous paragraph with corrected wording clarifying that the tribunal orders are to be upheld and the appeals dismissed, except for a specific civil appeal arising out of Diary No. 3487 of 2020.
Final Outcome
- The application for listing the review petitions in open court was rejected.
- All review petitions were disposed of pursuant to the signed order.
- Any pending applications, if any, were ordered to stand closed.
- The corrected paragraph 110 now reads: “...the impugned orders of the tribunal do not call for interference … these appeals deserve to be dismissed …”.
Topics: GST, Judicial Review