MHJ Metaltechs Private Limited Vs Central Goods And Services Tax Delhi South
Date: September 7, 2025
Subject Matter
Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal
Summary
The Supreme Court of India dismissed a Special Leave Petition (SLP) filed by MHJ Metaltechs Pvt. Ltd., affirming the Delhi High Court's interpretation of Section 75(5) of the CGST Act, 2017. The petitioner, facing allegations of fraudulent Input Tax…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. The delay of 29 days in refiling the present petition is condoned. Accordingly, I.A. No. 207474/2025 is allowed. 2. Heard learned senior counsel for the petitioner. 3. In the facts and circumstances of the case, we are not satisfied that it is a fit case to exercise our discretionary jurisdiction under Article 136 of the Constitution of India. 4. Th…