Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 22 August 2026

Case Overview

  • Parties: The Deputy Commissioner of Income Tax Circle 2(1) & Ors. (Appellant) vs. GVK Energy Limited (Respondent).
  • Nature of Proceeding: A consolidated set of Civil Appeals (Special Leave Petitions – SLP(C)) arising from the impugned judgment and order dated 24‑09‑2024 in WP No. 26291/2024 of the Telangana High Court.
  • Appeals Covered: Over two‑hundred individual SLP(C) numbers spanning 2025‑2026, e.g., SLP(C) Nos. 21331/2025, 23451/2025, 21858/2025, 22409/2025, 22744/2025, 22749/2025, 23548/2025, 25990/2025, 34869/2025, 11835/2026, etc., across various sections (IV‑D, IX‑A, XII‑A, X‑II‑A, etc.).
  • Background: The appeals challenge tax assessments and related orders issued by the Income Tax Department against GVK Energy. The matters were previously addressed in two Supreme Court orders: 10‑04‑2026 (C.A. No. 4716/2026) and 04‑05‑2026 (C.A. No. 6922/2026).
  • Court’s Reasoning: The Court found that the pending appeals fall within the purview of the earlier orders and that procedural delays should be condoned to avoid unnecessary multiplicity of litigation.
  • Directions Issued:

1. Delay in filing is condoned for all listed appeals.

2. Leave is granted to the Appellant.

3. The appeals are disposed of in the same terms as the earlier orders (10‑04‑2026 and 04‑05‑2026).

4. All pending applications, if any, are also disposed of.

5. The matters are remitted to the respective jurisdictional High Courts for final determination in light of the cited Supreme Court orders.

Final Outcome

  • All the listed SLP(C) appeals are formally disposed of, with delay condoned and leave granted. Pending applications are dismissed, and the cases are sent back to the High Courts for further adjudication consistent with the Supreme Court’s earlier rulings.

Topics: Tax Litigation, Supreme Court Orders