GST Refund Claim Paid by Revenue Along with Interest: Supreme Court Dismisses SLP

The Supreme Court has dismissed a Special Leave Petition (SLP) after a GST refund claim was paid by the revenue along with interest. The court's decision brings an end to the litigation, as the taxpayer's grievance has been fully redressed. The ruling reinforces the principle that a legal remedy is not required when the underlying issue has been resolved. This action by the apex court serves as a strong signal to tax departments to process legitimate refund claims in a timely manner.