SC Dismisses Revenue's Petitions Due to 162 and 145 Days Delay; No Justification Found, HC Orders Upheld.

The SC dismissed the Special Leave Petitions filed by the petitioners, the Revenue, due to a significant delay of 162 and 145 days in filing, which was inadequately justified. The Court found no reason to interfere with the HC's impugned orders. The petitions were dismissed on grounds of delay and merits, and any pending applications were disposed of.

---

---

The Supreme Court, presided over by HON'BLE MR. JUSTICE J. B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN, heard arguments from the Additional Solicitor General representing the petitioners, the Revenue. The Court noted a "gross delay of 162 and 145 days respectively" in filing the Special Leave Petitions, which the petitioners failed to satisfactorily explain. The Court found "no reason to interfere with the common impugned orders passed by the High Court." Consequently, the Special Leave Petitions were dismissed "on the ground of delay as well as on merits," and any pending applications were also disposed of.

---