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2024 (1) TMI 804 - SC ORDERCondonation of delay filling appeal - Connection usage charges paid to Foreign Telecom Operator(s) - 'Royalty' OR 'Fees' for Technical Services - HC dismissed appeal as there was a gross delay of four years and hundred days in preferring the appeals u/s 260A - High Court, not being satisfied with the explanation offered dismissed the appeals, out of which this special leave petition(s) arises - HELD THAT:- What we find curious is that the Department instead of seeking to ascertain the reasons for there being over four years’ delay in filing the appeals u/s 260A of the Act has simply sought to get the imprimatur of this Court on the impugned order of the High Court. Although following the other special leave petitions which have been dismissed by this Court as they arise from the same common impugned order, we may have to dismiss this SLP(s), we nevertheless direct that the concerned authority to file an affidavit before this Court explaining as to what inquiry has been made or action has been taken vis-a-vis the gross delay of four years and hundred days in filing the appeals before the High Court. The said affidavit shall be filed within a period of three weeks from today. Prima facie this special leave petition(s) may also have to meet the same fate, as other cases dismissed by this Court but however, pending passing of such an order, we direct the concerned officer to file an affidavit within a period of three weeks from today.
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