Authority: Supreme Court of India
Order Date: 16 June 2026
Case Overview
- Petitioner: M/S Kamal Ideal Infratech Private Limited; Respondents: Union of India & others.
- Special Leave Petition (Civil) Diary No. 28802/2026 arising from impugned final judgment dated 28‑01‑2026 in CWP No. 35491/2025 of the High Court of Punjab & Haryana.
- Petition sought condonation of delay in filing IA No. 174388/2026 and relief under Section 74 of the Central Goods and Services Tax Act, 2017.
- Counsel argued that material facts required for invoking Section 74 were not disclosed, there was no willful suppression, and the Input Tax Credit (ITC) claimed for October 2017 was voluntarily reversed in the November 2017 returns; a similar issue is pending in SLP (C) No. 33594 of 2025.
- The Court examined the show‑cause notice dated 08‑09‑2023 and the assessment order dated 07‑11‑2023 issued by the CGST officer, noting that the factual matrix giving rise to the notice had been fully discussed in the impugned order.
- Petitioner claimed unawareness of the electronic order, but the Court found no convincing reason for overlooking the portal communication; petitioner was aware of the proceedings in 2024 and approached the High Court only in 2025, which the High Court had declined to entertain as a surrogate for the pending appeal under Section 107, rendering the petition time‑barred.
- The Court distinguished the present petition from SLP (C) No. 33594 of 2025, where the issue was non‑disclosure of primary facts.
Final Outcome
- The Court condoned the delay in filing the interlocutory application.
- The Special Leave Petition was dismissed in its entirety.
- Any accompanying interlocutory applications, if any, were also disposed of.
Topics: Tax Litigation, CGST Act