Judgment is reserved. SC granted time of two weeks to the learned counsel appearing for the parties to put in brief written submissions

The present special leave petition is dismissed with liberty to file a petition assailing the same order afresh.

It is directed that the petitioner be released on bail subject to the conditions to be imposed by the trial Court.

No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty. No writ of mandamus can be issued directing the respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence. In view of the above, the petitioners are not entitled to any reliefs as prayed for in the instant writ petition.

n the absence of the petitioner waiving its right of a personal hearing, the provisions of Section 75(4) of the CGST Act were squarely applicable and accordingly, an obligation was cast on the adjudicating officer to grant an opportunity of hearing to the petitioner. Thus, the petitioner having not been granted a hearing, the impugned order would be required to be held to be in breach of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST Act. The impugned order dated 18 August, 2023 is quashed and set aside.

SC dismissed the SLP filed by the department against the Calcutta High Court judgment wherein it was held that the Input Tax Credit (ITC) of the purchasing dealer cannot be denied by the department on the ground that the supplying dealer has not remitted the tax collected. JUDGMENT

Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit. Issue notice to the respondent

The Special Leave Petition is disposed of permitting the petitioner herein to file an appeal.

The Special Leave Petition is disposed of permitting the petitioner herein to file an appeal.

Mr. Abhishek Vikas, AOR Mr. Shekhar Singh, Adv. Mr. Saket Singh, Adv. for the Petitioner.

SC is not inclined to interfere. Special Leave Petition is accordingly, dismissed

SC is not inclined to interfere. Special Leave Petition is accordingly, dismissed.