2026 (2) TMI 1393 - SCH - GST

Withdrawal of Special Leave Petitions permitted and dismissed as withdrawn; delay condoned yet no interference under Article 136.

Petitions seeking withdrawal of specified Special Leave Petitions were allowed and those SLPs were dismissed as withdrawn. Delay in filing another SLP ... Dismissal as withdrawn - liberty to file review - condonation of delay - exercise of jurisdiction under Article 136 - no interference with impugned order - Dismissal as withdrawn - liberty to file review - HELD THAT:- The Court accepted the submission that the High Court had not addressed the first prayer in the underlying writ petitions and permitted the petitioners to withdraw the Special Leave Petitions. Consequent relief granted was dismissal of the SLPs as withdrawn while preserving the petitioners' right to seek review of the High Court order. Condonation of delay - exercise of jurisdiction under Article 136 - no interference with impugned order - HELD THAT:- Delay in filing the SLP(C) Diary is condoned. We do not find a good ground to interfere with the impugned order/judgment in exercise of our jurisdiction under Article 136 of the Constitution of India. Accordingly, the Special Leave Petitions stand dismissed. Issues: (i) Whether the Special Leave Petitions SLP(C) Nos. 13375/2019 and 7579/2020 should be permitted to be withdrawn and disposed of as withdrawn; (ii) Whether delay in filing SLP(C) Diary No. 28636/2020 should be condoned and whether the Special Leave Petitions including SLP(C) No. 237/2023 merit interference under Article 136 of the Constitution of India.Issue (i): Whether the petitioner(s) may withdraw SLP(C) Nos. 13375/2019 and 7579/2020 and have those petitions dismissed as withdrawn.Analysis: The petitioners sought leave to withdraw the specified Special Leave Petitions on the ground that the High Court had not addressed a first prayer in the writ petitions; the request to withdraw was processed and the Court recorded disposal of those petitions on the basis of withdrawal.Conclusion: The Special Leave Petitions SLP(C) Nos. 13375/2019 and 7579/2020 are dismissed as withdrawn.Issue (ii): Whether delay in filing SLP(C) Diary No. 28636/2020 should be condoned and whether the impugned order/judgment should be interfered with under Article 136 of the Constitution of India in SLP(C) Diary No. 28636/2020 and SLP(C) No. 237/2023.Analysis: Delay in filing SLP(C) Diary No. 28636/2020 was considered and condoned. The petitions were examined under the discretionary appellate jurisdiction and the Court found no sufficient ground to interfere with the impugned order/judgment, resulting in dismissal of the Special Leave Petitions.Conclusion: Delay in filing SLP(C) Diary No. 28636/2020 is condoned; the Special Leave Petitions (including SLP(C) Diary No. 28636/2020 and SLP(C) No. 237/2023) stand dismissed for lack of grounds for interference.Final Conclusion: The matters are finally disposed of by dismissal: the first group of SLPs are dismissed as withdrawn and the remaining SLPs are dismissed after condonation of delay where applicable, with no interference granted under the Court's discretionary jurisdiction.