On 24 July 2026, the Supreme Court brought a long-running constitutional battle close to an end. Dismissing a batch of special leave petitions led by Bhandari Scrap Traders v. Union of India [SLP(C) No 23931/2026], a Bench of Justice Sanjay Kumar and Sanjeev Sachdeva affirmed a Gujarat High Court decision and upheld the validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 ("CGST Act").
In its own words, the Court found itself "in complete and respectful agreement with the views expressed by the High Court of Gujarat" and dismissed the petitions.
