Background

The Union of India filed the present Special Leave Petition before the Supreme Court against the judgment and order dated 29 April 2026 passed by the High Court of Judicature at Bombay in W.P. No. 6637/2025. The record identifies the Union of India and another as petitioners and Vodafone Idea Limited as the respondent.

The matter was placed before the Supreme Court on 07 September 2026. An application for condonation of delay in filing the SLP was also before the Court. After hearing the counsel appearing for both sides and examining the materials available on record, the Supreme Court considered whether the impugned order of the High Court called for interference.

Court Observation

After hearing the learned counsel for the parties and going through the materials on record, the Supreme Court expressly recorded that it was “not inclined to interfere” with the impugned order passed by the High Court. The Court therefore declined to exercise its jurisdiction to interfere with the Bombay High Court's order.

The order does not record any detailed discussion on the underlying GST dispute or the reasoning adopted by the Bombay High Court. The Supreme Court's recorded consideration is limited to hearing the parties, examining the materials on record, and deciding not to interfere with the impugned order.

Final Verdict

The Supreme Court first condoned the delay in filing the Special Leave Petition. Thereafter, having heard the parties and examined the material on record, it declined to interfere with the impugned judgment and order of the Bombay High Court.

Accordingly, the Special Leave Petition was dismissed. The Court further directed that the pending application(s), if any, would stand disposed of.