2024 (5) TMI 1418 - SCH - VAT and Sales Tax

Petition Dismissal: 498-Day Filing Delay Leads to Rejection Due to Inadequate Explanation for Delay.

The SC dismissed the Special Leave Petitions due to a 498-day delay in filing. The bench, consisting of CJI D.Y. Chandrachud, Justice J.B. Pardiwala, and ... Dismissal of SLP on the ground of delay - insufficient reason for the delay - Recovery of dues - priority/precedence of dues - it was held by High Court that 'dual disability sets in. First, in the absence of material to show that the first charge under section 37 of MVAT Act was enforced by a valid attachment order before the registration of security interest by the petitioner with the CERSAI, the petitioner cannot be deprived of the right of priority under section 26E of the SARFAESI Act. Secondly, with the registration of the security interest with the CERSAI on 9th July 2020, coupled with the absence of registration of the department’s demand and/or order of attachment, the claim of the respondents becomes subservient to the right of the secured creditor.' HELD THAT:- There is a delay of 498 days in filing the Special Leave Petitions. The explanation for the delay is not sufficient. Consequently, the Special Leave Petitions are dismissed on the ground of delay. Issues involved: Delay in filing Special Leave PetitionsUpon hearing the counsel, the Supreme Court comprising HON'BLE THE CHIEF JUSTICE DHANANJAYA YESHWANT CHANDRACHUD, HON'BLE MR. JUSTICE J.B. PARDIWALA, and HON'BLE MR. JUSTICE MANOJ MISRA noted a delay of 498 days in filing the Special Leave Petitions. The Court found the explanation for the delay insufficient and consequently dismissed the Special Leave Petitions on the ground of delay.