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THE UNION OF INDIA & OTHERS vs. BRIJ SYSTEMS LTD & OTHERS
(Supreme Court)

Hon'ble Judges:

SANJIV KHANNA
SANJAY KUMAR
Pet. Counsel
Raghavendra P Shankar
Gurmeet Singh Makker
Karan Lahiri
Res. Counsel
Ayush Agarwala
Kunj Mehra
Prakash Jha

Petitioner / Applicant

THE UNION OF INDIA & OTHERS
Respondent BRIJ SYSTEMS LTD & OTHERS
Court

SC (Supreme Court)

Date Mar 24, 2025
Order No.

SPECIAL LEAVE PETITION (CIVIL) Diary No. 6334/2025

Citation

2025(3) TAXREPLY 12799
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ORDER

ORDER UPON hearing the counsel, the Court made the following Delay condoned. We do not find any merit in the present special leave petition, as we have already dismissed SLP (C) No. 7903/2025, titled “Central Board of Indirect Taxes and Customs v. M/s Aberdare Technologies Private Limited and Ors.”. However, it appears that on account of mistakes or errors getting noticed on the input tax credit, and the input tax credit being subsequently denied to the purchaser, the Revenue has been taking the stand that rectification is not possible after expiry of the period prescribed under Sections 37(3) and 39(9) of the Central Goods and Services Tax Act, 2017. In order to resolve the issue, we deem it appropriate to issue notice to the Central Board of Indirect Taxes and Customs. It may be noticed that, in all these cases, it is accepted by the Revenue that there is a clerical/arithmetical mistake which is not being permitted to be corrected. Invariably, such ....

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