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