Authority: Supreme Court of India

Order Date: 22-09-2026

Case Overview

  • Petitioner: Matrix Cellular (International) Services Pvt. Ltd
  • Respondent: The Principal Commissioner, State Tax, Delhi & Anr.
  • Petition Numbers: Special Leave to Appeal (C) No. 23802‑23803/2025
  • Origin: Arising from impugned final judgment and order dated 20‑05‑2025 in WP No. 5088/2024 and order dated 04‑07‑2025 in RP No. 358/2025 passed by the High Court of Delhi.
  • Hearing Date: 21‑09‑2026 before a bench of Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Vijay Bishnoi.
  • Counsel for Petitioner: Mr. Anurag Soan (AOR), Mr. Akshay Saxena, Mr. Nishank Vashishtha, Ms. Ananya Bhat, Mr. Dheer Shrivastava, Ms. Bharath Gangadharan, Ms. Tanya Chaudhry, Mr. Rituraj.
  • Counsel for Respondent: Ms. Swati Ghildiyal (AOR), Mr. Nimesh Bhatt.

Observations & Reasoning

  • The Court examined the petition under Article 136 of the Constitution of India.
  • It concluded that there was no sufficient ground to interfere with the High Court’s earlier judgments dated 20‑05‑2025 and 04‑07‑2025.
  • Accordingly, the Court found the special leave petition to be untenable.

Final Outcome

  • The special leave petition(s) stand dismissed.
  • Any pending applications, if any, are ordered to stand disposed of.

Topics: Tax Litigation, Supreme Court Decision