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The Supreme Court has dismissed the Special Leave Petitions filed by the Income Tax Department against the order of the Delhi High Court in the matter concerning M/s GE Power Solutions (Malaysia). The petitions arose from the Delhi High Court’s final judgment dated 21 May 2025 in W.P.(C) No. 7572 of 2022.
The matter was heard by a Bench comprising Justice J.B. Pardiwala and Justice K. Vinod Chandran on 17 July 2026. The lead proceeding was registered as Special Leave Petition (Civil), Diary No. 21549 of 2026, along with connected diary matters.
At the outset, the Supreme Court condoned the delay in filing the petitions and related applications. After hearing the parties, however, the Court found no good ground to interfere with the impugned order passed by the Delhi High Court.
Accordingly, the Special Leave Petitions were dismissed, and all pending applications were disposed of. The Delhi High Court’s order therefore remains undisturbed in the dispute between the Income Tax authorities and GE Power Solutions (Malaysia).
Key Judicial Outcome
The Supreme Court’s order is confined to its refusal to exercise discretionary jurisdiction under Article 136 against the impugned High Court order. The order does not record any independent examination of the underlying tax controversy or provide a detailed ruling on the merits. It should therefore be understood as leaving the Delhi High Court’s decision undisturbed rather than as a separately reasoned declaration of law by the Supreme Court.
Why This Order Is Relevant
The order is relevant for tax professionals and corporate tax teams tracking litigation involving international taxation and challenges carried by the Revenue to the Supreme Court. It also illustrates that condonation of delay merely enables consideration of a petition and does not, by itself, affect the Court’s decision on whether interference with the impugned judgment is warranted.