The petitioners, the Union of India and others, filed a Special Leave Petition before the Supreme Court challenging the judgment dated 5 November 2024 of the Delhi High Court in W.P. (C) No. 10940 of 2023. The dispute arose out of a contractual arrangement involving M/s HCC VCCL Joint Venture and issues related to tax liability under the Goods and Services Tax Act, 2017. The High Court had granted relief to the respondent in respect of the contested demand and related proceedings, prompting the Union to seek intervention from the Supreme Court.

The Supreme Court condoned the delay in filing the petition but declined to interfere with the Delhi High Court’s judgment. It held that no ground was made out to warrant the exercise of its discretionary jurisdiction under Article 136 of the Constitution of India. The Court, however, clarified that the question of law, if any, arising from the case was kept open for future consideration.

Accordingly, the Special Leave Petition was dismissed along with all pending applications.