Centre Moves Supreme Court To Transfer Anil Ambani's Black Money Act Challenge From Bombay HC To Delhi HC

The Union Government has approached the Supreme Court seeking transfer of industrialist Anil Ambani's petition pending before the Bombay High Court, challenging provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to the Delhi High Court.

During today's hearing, a Bench comprising Chief Justice of India Surya Kant, Justices Joymalya Bagchi V. Mohana questioned the Centre's request to transfer the matter.

“Why should we prefer one High Court over another?” CJI Surya Kant asked.

Advocate Zoheb Hossain, appearing for the Centre, submitted that the Bombay HC matter had gone into “cold storage”, while similar proceedings before the Delhi HC were “ripe for hearing”.

He also relied on the Supreme Court's earlier decision to transfer challenges to Section 171 of the GST Act to the Delhi High Court which subsequently decided the issue.

During the hearing, Hossain stressed the significant revenue implications of the pending cases, stating that 15-20 matters concerning the Act were pending before the Delhi HC and several others before different High Courts.

The Bench indicated that it was hesitant to order a transfer and observed that a decision by the Delhi HC could subsequently enable the Centre to seek a decision from the Bombay HC.

“Once Delhi HC decision comes...your effort should be to get verdict from Delhi High Court. Then maybe you can request Bombay High Court to decide,” the CJI said.

The development comes after the Bombay High Court on June 8, 2026 directed that no coercive action, including prosecution or penalty proceedings, be taken against Ambani pending disposal of his writ petition challenging provisions of the Black Money Act.

A Division Bench of Justices B.P. Colabawalla and Firdosh P. Pooniwalla noted that similar constitutional challenges were pending before it and had received interim protection.

Ambani had approached the Bombay HC in 2022, challenging the constitutional validity of provisions invoked against him over alleged undisclosed foreign assets. The proceedings relate to the Income Tax Department's allegation of ₹420 crore tax evasion concerning ₹814 crore allegedly held in two Swiss bank accounts.

The Bombay High Court allowed his appeal before the Commissioner of Income Tax (Appeals) to proceed but barred coercive action pending the writ petition.

The Supreme Court has now directed the Centre to furnish a list of matters concerning the Black Money Act pending before various High Courts and adjourned the hearing.