Authority: Supreme Court of India

Order Date: 12-10-2026

Case Overview

  • Petitioners: Commissioner of State Tax & Others; Respondents: Mehali Papers Private Limited & Others.
  • Petition sought condonation of delay in filing Special Leave Petition (Civil) Diary No. 56367/2026, arising from the impugned final judgment and order dated 24-07-2025 in SCA No. 19949/2022 passed by the High Court of Gujarat at Ahmedabad.
  • The petition was filed 324 days beyond the prescribed period; a similar Special Leave Petition against the same impugned order had already been dismissed by this Court on 13-02-2026.
  • No cogent explanation for the delay was provided by the petitioners.

Final Outcome

  • The Supreme Court dismissed the Special Leave Petition on the grounds of delay and lack of merit.
  • All pending applications, if any, were ordered to stand disposed of.

Topics: Court Order, Tax Litigation, Procedural Delay