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