Special leave petition dismissed for 279-day unexplained delay; petition denied and TDS under Section 194I applies to EDC

SC dismissed the special leave petition for a 279-day unexplained delay and refused condonation. The petition was also dismissed on merits, following the HC's view that TDS under section 194I is payable on External Development Charges paid to the development authority. The Court found the explanation for delay unsatisfactory and, relying on its prior order, held no merit in the SLP, resulting in final dismissal on both delay and merits.

---

---

There is a delay of 279 days in filing the special leave petition; the explanation offered was held to be "not satisfactory," and the application seeking "condonation of delay is dismissed." Relying also on the earlier order dated 23.02.2024 in SLP (c) D. No. 2630/2024, the Court found no merit in the Special Leave Petition and therefore concluded that the petition is "dismissed both on the ground of delay as well as on merits." All pending application(s) were ordered to "stand disposed of." The decision turns on procedural default (excessive delay and inadequate justification) coupled with an independent merits determination pursuant to the cited prior order.

---