The Supreme Court, in Union of India & Others v. Gujarat Chamber of Commerce and Industry & Others, has dismissed a batch of Special Leave Petitions filed against the common judgment of the Gujarat High Court dated 3 January 2025. The proceedings arose from numerous Special Civil Applications decided together by the High Court.
The matters were heard on 21 July 2026 by a Bench comprising Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe. At the outset, the Supreme Court condoned the delay in filing the petitions.
The Court noted that it had already dismissed a similar Special Leave Petition, namely SLP (C) No. 18772 of 2026, by an earlier order dated 22 May 2026. In view of the dismissal of that similar petition, the Court dismissed the present batch of Special Leave Petitions as well. All pending applications were consequently disposed of.
The order is procedurally significant because the Supreme Court declined to entertain the Union of India’s challenge after taking note of its earlier dismissal in a similar matter. However, the present three-page Record of Proceedings does not contain any independent discussion of the underlying statutory controversy, the detailed reasoning of the Gujarat High Court, or an express declaration of law on the substantive GST issues involved.
Accordingly, the legal effect of the order must be understood within its limited procedural context. The Supreme Court dismissed the Special Leave Petitions by referring to the dismissal of an earlier similar petition, without recording a detailed examination of the merits in the present order.
For advocates, Chartered Accountants, Company Secretaries, tax consultants, corporate tax teams, businesses and GST practitioners, the order is relevant for tracking the appellate history of the Gujarat High Court batch judgment and the status of the Union of India’s challenge before the Supreme Court.