https://www.taxtmi.com/caselaws?id=785700 Condonation of delay was the central issue: a 676-day unexplained delay was held to be gross, furnishing no satisfactory grounds for extension, and the petition was dismissed on that basis. Independently, the impugned High Court order was found not to merit interference after review of the record, and accordingly the Special Leave Petition was also dismissed on merits. The operative effect is refusal of relief both for want of timely prosecution and for lack of substantive entitlement to overturn the High Court decision. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785700 Condonation of delay was the central issue: a 676-day unexplained delay was held to be gross, furnishing no satisfactory grounds for extension, and the petition was dismissed on that basis. Independently, the impugned High Court order was found not to merit interference after review of the record, and accordingly the Special Leave Petition was also dismissed on merits. The operative effect is refusal of relief both for want of timely prosecution and for lack of substantive entitlement to overturn the High Court decision. Case-Laws GST Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785700