Authority: Supreme Court of India

Order Date: 28 July 2026

Case Overview

  • Petitioners: The Commissioner filed Special Leave Petition (Civil) No. 8749/2026 challenging the Karnataka High Court’s final judgment dated 01‑03‑2023 in WA No. 1313/2022 and the order dated 07‑11‑2025 in RP No. 167/2025.
  • Respondents: M/S KMV Projects Ltd. and others.
  • Interlocutory applications: IA No. 170603/2026 (condonation of delay in filing) and IA No. 170606/2026 (condonation of delay in refiling/curing defects).
  • Hearing was conducted on 27‑07‑2026 before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.

Final Outcome

  • The Court condoned the delay in filing and refiling the interlocutory applications.
  • It declined to interfere with the impugned High Court order under Article 136 of the Constitution of India.
  • The Special Leave Petitions were dismissed and any accompanying interlocutory applications, if any, were disposed of.

Topics: Judicial Review, Tax Litigation, Supreme Court Orders