Authority: Supreme Court of India
Order Date: 16-10-2026
Case Overview
- Petitioner: P.H. Jewels (appearing in person)
- Respondents: State of Telangana Commercial Taxes Department & others
- The petition is Special Leave Petition (Civil) Diary No. 50034/2026 challenging the final judgment and order dated 13‑07‑2026 in WP No. 5501/2024 and WP No. 28776/2023 passed by the High Court for the State of Telangana at Hyderabad.
- Interim applications filed: IA No. 302875/2026 (condonation of delay), IA No. 304875/2026 (exemption from filing), IA No. 304885/2026 (permission to appear and argue in person), IA No. 304882/2026 (permission to file petition).
- The Court noted that Justice Ujjal Bhuyan was a member of the Division Bench of the Telangana High Court that issued an order on 12‑07‑2023 in Writ Petition No.21302 of 2021 (M/s P.H. Jewels vs Government of Telangana), which is connected to the present matter.
Final Outcome
1. Permission to file the Special Leave Petition is granted.
2. The delay in filing the petition is condoned.
3. Because of Justice Bhuyan’s prior involvement, the matter will be listed before a bench that does not include him, after obtaining formal orders from the Chief Justice of India.
Topics: Special Leave Petition, Tax Litigation, Judicial Conflict of Interest