Case LawCivil Appeal No. /2026 (@ SLP(C) No. 13084/2025)
Union of India & Anr. Vs Torrent Power Ltd
- Court:
- Supreme Court
- Date:
- February 9, 2026
- Type:
- Civil Appeal
- Members:
- SANJAY KUMAR, K. VINOD CHANDRAN
Subject
Mandatory Credit to Consumer Welfare Fund for Passed-On Tax Incidence
RefundConsumer Welfare Fund
Summary
The Supreme Court has set aside the Gujarat High Court's judgment that devised a procedure for refunding ₹19,28,86,868/- (collected under an unconstitutional notification) to consumers. The Apex Court ruled that since the incidence of tax had been pa…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. The Union of India and its Assistant Commissioner of Central Goods and Services Tax at Ahmedabad are in appeal, aggrieved by the judgment dated 23.10.2024 passed by the High Court of Gujarat, Ahmedabad, in relation to the refund of ₹19,28,86,868/- (Rupees nineteen crores twenty eight lakhs eighty six thousand eight hundred sixty eight on…