Authority: Supreme Court of India

Order Date: 27 July 2026

Case Overview

  • Petition: Special Leave Petition (Civil) No. 33648/2026 filed by M/S Knight Fly Boyz challenging the order of the Office of Deputy Commissioner of State Tax (SGST).
  • Origin: The petition arose from the impugned final judgment and order dated 21‑01‑2026 passed by the High Court of Punjab & Haryana in CWP No. 17615/2025.
  • Application: IA No. 195782/2026 sought condonation of delay in filing the application before the tax authority.
  • Hearing: The matter was heard on 24‑07‑2026 before a bench of Hon’ble Mr. Justice Sanjay Kumar and Hon’ble Mr. Justice Sanjeev Sachdeva.
  • Counsel: For the petitioner – Mr. P.V. Dinesh (Senior Advocate, N/P), Mr. Jyothish A.P., and Mr. Tom Joseph (Advocate‑on‑Record). No counsel listed for the respondent.

Final Outcome

  • The Court condoned the delay in filing the application.
  • It found no sufficient ground to interfere with the High Court’s judgment dated 21‑01‑2026.
  • Consequently, the Special Leave Petition was dismissed.
  • Any pending applications were ordered to stand disposed of.
  • The order was digitally signed by Deputy Registrar Court Master (NSH) Deepak Guglani on 27‑07‑2026 at 19:48:36 IST.

Topics: Legal Proceedings, Taxation