G.E.I. ENGINEERING LTD. BHOPAL vs DY. COMMISSIONER, COMMERCIAL TAX . — SLP(C) No. 9229/2006

Case Summary: GEI Engineering Ltd. v. Dy. Commissioner, Commercial Tax Outcome: The Supreme Court condoned the delay in filing the SLP and permitted the petitioners to withdraw the Special Leave Petitions. The Court granted liberty to GEI Engineering to approach the High Court for restoration of its dismissed Letters Patent Appeal (LPA No. 581 of 2002), which had been dismissed solely on maintainability grounds following a prior Supreme Court judgment. The Court requested the High Court to restore and dispose of the LPA on merits in light of the new M.P. Act No. 14 of 2006, which revived Division Bench appeals against such orders. This case analysis is maintained by casestatus.in based on publicly available court records.