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<h1>Supreme Court Rejects Special Leave Petition After Extensive Procedural Delay, Maintains Option for Future Legal Review</h1> <h3>COMMISSIONER, CENTRAL GOODS AND SERVICE TAX Versus M/s PARMARTH IRON PVT. LTD. & ORS.</h3> SC dismissed SLP due to significant procedural delay of 246 days without satisfactory explanation. Court found no compelling reason to intervene in HC's ... Condonation of gross delay of 246 days in filing the petition which has not been satisfactorily explained - release of fixed deposits seized from the petitioner and the company - it was held by High Court that such goods and assets be released in favour of the petitioner forthwith along with statutory interest - HELD THAT:- There is a gross delay of 246 days in filing the petition which has not been satisfactorily explained. There are no reason to interfere with the impugned order passed by the High Court - SLP dismissed. The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petition due to a 'gross delay of 246 days in filing the petition' which was 'not satisfactorily explained.' After considering the submissions and record, the Court found 'no reason to interfere with the impugned order passed by the High Court.' The Court expressly 'kept the question of law open' and disposed of any pending applications.