"Special Leave Petition Dismissed Due to Delay, Tax Effect Not Entertained".

In the present case, the Special Leave Petition was dismissed after the delay was condoned. The court cited the tax effect in the case, which amounted to Rs.1,52,42,740, and referred to a circular issued by the Central Board of Indirect Taxes & Customs dated 22 August 2019. Based on this, the court decided not to entertain the Special Leave Petition. However, they kept the question of law open, leaving it unresolved for future consideration. The names of the court officials involved in the decision are mentioned at the end of the synopsis.

Delay condoned.

Since the tax effect in the present case is at

Rs 1,52,42,740 and having regard to the circular of the

Central Board of Indirect Taxes & Customs dated 22 August

2019, we are not entertaining the Special Leave Petition.

The Special Leave Petition is accordingly dismissed.

However, the question of law is kept open.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR)

AR-CUM-PS COURT MASTER