Authority: Supreme Court of India
Order Date: 18 August 2026 (date of digital signature)
Case Overview
- Petitioner: The Principal Commissioner of Income Tax 1 (Vadodara) sought condonation of delay in filing IA No. 173712/2026 against respondent M/s Gujarat Narmada Valley Fertilizers and Chemicals Ltd.
- Respondent: Gujarat Narmada Valley Fertilizers and Chemicals Ltd.
- The petition challenged the final judgment and order dated 22‑01‑2024 passed by the High Court of Gujarat (TA No. 424/2023).
- The same order had previously been contested in SLP (C) D.No.41292/2025, which the Supreme Court dismissed on 09‑09‑2025.
- The present petition was filed in February 2026, amounting to a 739‑day delay from the date of the impugned order, and cited a 463‑day delay in the earlier SLP.
Final Outcome
- The Court dismissed the Special Leave Petition on the ground of excessive delay, describing it as frivolous and urging the Department to avoid filing such delayed petitions.
- All pending applications in the matter were ordered disposed of, leaving any question of law open.
Topics: Court Dismissal, Tax Litigation