Authority: Supreme Court of India
Order Date: 23 July 2026
Case Overview
- Petitioners: State of Haryana & its authorities.
- Respondents: Suncity Buildcon Pvt. Ltd., Essel Project Pvt. Ltd., Suncity Projects Pvt. Ltd., ABW Suncity.
- The matter is recorded as Miscellaneous Application Diary No.49106/2025 in Special Leave Petitions (Civil) Nos.4420‑4423/2025.
- On 03‑02‑2025 the Court directed parties to ascertain whether a 2.95% adjustment was given after 2016 and whether respondents regularly paid tax at the statutory rate of 4% while seeking benefit at 1.05% under the Scheme.
- On 14‑02‑2025 the Court dismissed the petitions, relying solely on an affidavit filed by Suncity Buildcon Pvt. Ltd., assuming it covered all respondents, without affidavits from Essel Project, Suncity Projects, and ABW Suncity.
- The State of Haryana subsequently filed miscellaneous applications (IA No.214446/2025 – condonation of delay; IA No.214445/2025 – modification) seeking recall of the 14‑02‑2025 order, arguing that the full factual matrix was not before the Court.
Final Outcome
- The Court condoned the delay in filing.
- The order dated 14‑02‑2025 is recalled; the Special Leave Petitions are restored to their original numbers for fresh consideration.
- Notice to respondents shall be served by all modes, including dasti, and is returnable on 05‑10‑2026.
- Pleadings are to be completed in the interim.
- The miscellaneous applications are disposed of.
Topics: Tax Litigation, Court Order