2025 (5) TMI 1363 - SCH - VAT / Sales Tax

Condonation of inordinate delay of 405 days - Levy of penalty u/s 86 of the Delhi Value Added Tax Act 2004 - invocation of the Proviso placed in Section 34(1) - HELD THAT - No case is made out to condone the delay of 405 days in filing the Special Leave Petition. The Special Leave Petition is accordingly dismissed on the ground of delay. However the question of law if any is kept open.

Summary

The Supreme Court, in an order delivered by Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, dismissed the Special Leave Petition due to an inordinate delay of 405 days in its filing, holding that "No case is made out to condone the delay." The Court expressly kept open "the question of law, if any," and closed any pending applications. The dismissal was strictly on procedural grounds of delay without addressing the substantive merits.