Ambika Traders Vs Additional Commissioner
Date: August 31, 2025
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): J.B. PARDIWALA, K.V. VISWANATHAN
Subject Matter
Consolidated SCN covering multiple financial years is permissible under Section 74 , particularly in cases of fraudulent ITC claims, as the law uses the term "for any period" and not "financial year."
Summary
The Supreme Court of India dismissed a Special Leave Petition filed by Ambika Traders, thereby upholding the Delhi High Court's decision on two key issues related to a GST fraud case. The petitioner was accused of availing fraudulent Input Tax Credit…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. After arguing the matter for some time, the learned counsel appearing for the petitioner states that he does not want to press this petition. 2. The petition is accordingly dismissed as not pressed.