2025 (5) TMI 1612 - SCH - GST

Condonation of delay in filing the Special Leave Petition - Classification of goods - fusible inter lining fabric of cotton - correctly classifiable under Heading 5903 of Chapter 59 to the First Schedule to the Custom Tariff Act 1975 or not - HELD THAT - There is a delay of 225 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise we have gone through the Special Leave Petition and do not find any merit in the same. The Special Leave Petition is therefore dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petition (SLP) on two grounds: a 225-day unexplained delay in filing and lack of merit upon examination. The Court explicitly stated, "we do not find any merit in the same," thereby affirming dismissal both procedurally and substantively.