SC Declines Interference, Allows GST Appeal Without Limitation Objection

The petitioner, M/s Power Line Air Express, filed a Special Leave Petition before the Supreme Court challenging the judgment dated 16.03.2026 passed by the Delhi High Court. The dispute arose in the context of proceedings under the Central Goods and Services Tax law.

At the hearing, the petitioner sought intervention of the Supreme Court against the High Court’s decision. However, during the course of arguments, it was also highlighted that the petitioner may still avail the statutory appellate remedy before the Tribunal, though there could be an issue regarding delay in filing such appeal.

Main Issue: Whether the Supreme Court should interfere with the Delhi High Court’s judgment in exercise of its jurisdiction under Article 136 and whether the petitioner should be permitted to avail statutory appellate remedy without being barred by limitation.

SC Decided: The Supreme Court declined to interfere with the impugned judgment passed by the Delhi High Court. The Court held that it was not inclined to exercise its discretionary jurisdiction under Article 136 in the present case. However, granting limited relief, the Court observed that if the petitioner chooses to avail the statutory remedy of appeal before the Tribunal, the same may be entertained without reference to delay.

The Court clarified that such liberty is granted to ensure that the petitioner is not prejudiced on technical grounds of limitation. Importantly, the Court expressly stated that it has not expressed any opinion on the merits of the case. Accordingly, the Special Leave Petition was disposed of with the above clarification.

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