Petition dismissed for failure to prove supply and legitimate ITC; Article 136 relief denied due to procedural shortcomings

The SC dismissed the petition, affirming the HC's finding that the petitioners failed to demonstrate that the goods were actually supplied and that ITC was legitimately availed. The HC observed the petitioners' reply raised mainly technical objections and lacked substantive pleading on the core issue. The alleged violation of natural justice and claim that adequate personal hearing was not afforded were undermined by reliance on unclear relied-upon documents (RUDs). The SC held it was not satisfied to invoke its discretionary jurisdiction under Article 136 and declined relief.

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"Delay condoned." The Court heard learned counsel for the petitioner and concluded that it was "not a fit case to exercise our discretion under Article 136 of the Constitution of India." The petition was therefore disposed of on that basis: "The present petition is, accordingly, dismissed." No counsel appeared for the respondent(s). The order reflects exercise of appellate discretion under Article 136 being declined, resulting in dismissal of the special leave petition after condonation of delay.

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