Special leave petition dismissed; government assignment of radio-frequency spectrum falls under Section 66E clause (j), not clause (e)

The SC dismissed the special leave petition, refusing to interfere with the HC's interpretation that government assignment or transfer of the right to use radio-frequency spectrum does not fall under declared service in clause (e) of Section 66E of the Finance Act, 1994 but is covered by clause (j). The Court held there was no scope for interference under Art.136 and declined to disturb the High Court's finding.

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The Supreme Court of India dismissed the Special Leave Petition, with no interference in setting aside the Show Cause Notice. The Court did not endorse the High Court's interpretation of clause (e) of Section 66E of the Finance Act, 1994.

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