The petitioners, Commissioner, CGST Appeal-1, Delhi and others, filed Special Leave Petitions before the Supreme Court challenging the common final judgment and order dated 12 December 2024 passed by the Delhi High Court in W.P.(C) Nos. 13211, 14710, and 16477 of 2024. The High Court’s decision had granted relief to the respondents, M/s Bharti Airtel Limited and others, in connection with issues arising under the Central Goods and Services Tax (CGST) framework.

At the hearing, the Supreme Court first considered the petitioner’s application for condonation of delay. The Court condoned the delay of 105 days in filing the petitions, allowing the interlocutory application.

After hearing arguments from both sides, including the learned Additional Solicitor General for the petitioners and senior counsel for the respondents, the Court found no ground to interfere with the judgment of the Delhi High Court in exercise of its discretionary jurisdiction under Article 136 of the Constitution of India.

Accordingly, the Special Leave Petitions were dismissed. All pending applications, if any, were also disposed of.