Authority: Supreme Court of India
Order Date: 22 August 2026
Case Overview
- Petitioners: Commissioner of State GST and VAT, Department of Trade; Respondent: M/s. Triune Projects Private Limited.
- The Special Leave Petitions (Civil) (Diary No. 44390/2026) arose from an impugned final judgment dated 28‑03‑2025 and a subsequent order dated 13‑02‑2026 of the Delhi High Court (WP(C) No. 14121/2024, CMAPPL No. 41655/2025).
- Two interlocutory applications were filed: IA No. 221855/2026 seeking condonation of delay and IA No. 221856/2026 seeking exemption from filing a copy of the impugned judgment.
- The petitions were filed 394 days after the High Court order, and the Court found no plausible or bonafide explanation for the delay.
- Counsel for the petitioner, Mr. Bhakti Vardhan Singh, raised a question of law concerning the interpretation of Rule 90(2) of the GST Rules.
Final Outcome
- The Supreme Court dismissed both Special Leave Petitions on the ground of inordinate delay.
- The question of law on GST Rule 90(2) was kept open for consideration in an appropriate future case.
- Any pending interlocutory applications, if existing, were disposed of.
Topics: GST Law, Tax Litigation, Supreme Court