Supreme Court Dismisses Revenue's Appeal for 404-Day Delay; No Grounds to Challenge High Court's Decision.

The SC dismissed the Special Leave Petitions due to a "gross delay of 404 days" in filing, which the Revenue could not satisfactorily justify. The Court found no reason to interfere with the HC's impugned orders. The dismissal was based on both "delay as well as merits," and any pending applications were disposed of.

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In the Supreme Court judgment, presided over by HON'BLE MR. JUSTICE J. B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN, the Court addressed the Special Leave Petitions filed by the petitioner, represented by the Additional Solicitor General and other legal counsel. The Court noted a "gross delay of 404 days" in filing the petitions, which the Revenue 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 grounds of both "delay as well as merits." Any pending applications were also disposed of.

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