The petitioners, the Director General of Goods and Services Tax Intelligence (DGGI) and another authority, filed a Special Leave Petition (SLP) before the Supreme Court challenging the order dated 26 November 2024 passed by the Delhi High Court in Writ Petition (Civil) No. 15972 of 2024. The High Court had granted relief to the respondent, Super Products, in relation to proceedings initiated under the Central Goods and Services Tax Act, 2017 involving alleged irregularities in tax credit and compliance. The petitioners sought to contest the High Court’s findings, asserting procedural and jurisdictional errors in its order.

The Supreme Court, after hearing the Additional Solicitor General representing the petitioners, found no grounds to interfere with the Delhi High Court’s order in the exercise of its discretionary jurisdiction under Article 136 of the Constitution. The Court condoned the delay in filing the petition but dismissed the SLP, thereby upholding the High Court’s decision.

All pending applications, including those for condonation of delay and interim relief, were also disposed of in view of the dismissal of the main petition.