Supreme Court – Daily Orders
New Okhla Industrial Development … vs Surender Gupta (H.U.F) on 26 June, 2025
ITEM NO.23 COURT NO.11 SECTION XI
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 14908/2025
[Arising out of impugned final judgment and order dated 28-03-2025
in WT No. 1892/2024 passed by the High Court of Judicature at
Allahabad]
NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY Petitioner(s)
VERSUS
SURENDER GUPTA (H.U.F) & ORS. Respondent(s)
(IA No. 131136/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT, IA No. 131140/2025 - EXEMPTION FROM FILING O.T., IA No.
139337/2025 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
Date : 26-06-2025 This matter was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE K.V. VISWANATHAN
HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH
(PARTIAL COURT WORKING DAYS BENCH)
For Petitioner(s) : Mr. Jasmeet Singh, AOR
Mr. Mahinder Singh Hura, Adv.
Mr. Saif Ali, Adv.
Mr. Pushpendra Singh Bhadoriya, Adv.
Ms. Mamta Chakraborty, Adv.
Mr. Vijay Sharma, Adv.
Mr. Pranav Menon, Adv.
Mr. Saurav, Adv.
For Respondent(s) : Mr. Prashant , AOR
Mr. Harsh Thapar, Adv.
Ms. Nisha Rai, Adv.
UPON hearing the counsel the Court made the following
O R D E R
1. Mr. Jasmeet Singh, learned counsel appearing for the
petitioner (New Okhla Industrial Development Authority
Signature Not Verified
Digitally signed by
(NOIDA)) submits that there is no dispute that GST amount of
DEEPAK SINGH
Date: 2025.06.26
16:47:06 IST
Reason:
Rs. 17,49,330/- paid by the respondent to NOIDA was deposited
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with the Department. However, instead of depositing it in B to
B, it was deposited in B to C account. He states that this can
be rectified and there are precedents to the effect that the
department has opened the window for rectification.
2. Being a technical error, he states that because the time
has elapsed, the window is closed.
3. He relies on the judgment of the Division Bench of the
High Court of Bombay dated 29.07.2024 in Writ Petition No.
7912 of 2024 titled as “Aberdate Technologies Pvt. Ltd. & Anr.
Vs. Central Board of Indirect Taxes & Customs & Ors.” and,
more particularly, paragraph 4 thereon.
4. He further submits that the said judgment was challenged
before this Court in SLP(C) Diary No. 6332 of 2025, wherein
this court passed the following order:
“Delay condoned. We are not inclined to interfere
with the impugned judgment which is, in fact, just
and fair, as there is no loss of revenue. Hence, the
present special leave petition is dismissed. The
petitioner, Central Board of Indirect Taxes and
Customs, must re-examine the provisions/timelines
fixed for correcting the bonafide errors. Time lines
should be realist as lapse/defect invariably is
realized when input tax credit is denied to the
purchaser when benefit of tax paid is denied.
Purchaser is not at fault, having paid the tax
amount. He suffers because he is denied benefit of
tax paid by him. Consequently, he has to make double
payment. Human errors and mistakes are normal, and2
errors are also made by the Revenue. Right to
correct mistakes in the nature of clerical or
arithmetical error is a right that flows from right
to do business and should not be denied unless there
is a good justification and reason to deny benefit
of correction. Software limitation itself cannot be
a good justification, as software are meant ease
compliance and can be configured. Therefore, we
exercise our discretion and dismiss the special
leave petition. Decisions of the High Courts in Bar
Code India Limited v. Union of India and others1 and
Yokohama India Private Limited v. State of
Telangana”, prima facie, do not lay down good law in
this regard. Ratio therein may be examined in
another case. Pending application(s), if any, shall
stand disposed of.”
5. Today, nobody appears for respondent No.2-Assistant
Commissioner, GST, NOIDA.
6. Let the copy of this order alongwith special leave
petition be served dasti on respondent No.2-Assistant
Commissioner, GST, NOIDA.
7. List the matter for further consideration on 25.08.2025.
8. Since we are keeping the matter for hearing on
25.08.2025, the parties to maintain status quo, as of today,
in the meantime.
(DEEPAK SINGH) (SUDHIR KUMAR SHARMA)
ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
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