The Supreme Court has dismissed the review petition filed by the Goods and Service Tax (GST) department in the case of Safari Retreat.
The bench of Justice Abhay S. Oka and Justice Sanjay Karo has stated, “We have gone through the review petition and perused the Judgment and Order dated 03 October 2024 which has been sought to be reviewed. There is no error apparent on the record.”
The court dismissed the petition.
“Error In Drafting GST Act, 2017” Says CBIC Chairman, Sanjay Kumar Agarwal: 55th GST Council Meet
The CBIC Chairman, Sanjay Kumar Agarwal while addressing Press Conference Of 55th GST Council Meet said, “Error In Drafting GST Act, 2017”.
The GST department has filed the review petition on the Safari Retreats Ruling after deciding to amend the provisions and correct the ‘plant and machinery’ in the 55th GST Council meeting. It may be a strategy to substantiate the retrospective amendment proposed by the GST council as constitutional.
Case Details
Case Title: Chief Commissioner of Central Goods and Service Tax & Ors. Versus M/s. Safari Retreats Private Limited & Ors.
Case No.: Civil Appeal No.2948 of 2023
Date: May 20, 2025
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