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

A bench comprising Chief Justice of India Surya Kant, Justice Joymalya Bagchi and Jusice V Mohana, while hearing the transfer petition on Tuesday, asked the Union why transfer to the Delhi High Court is being sought.

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

Advocate Zoheb Hossain, for the Centre, submitted that while the petition in the Bombay High Court has gone into "cold storage", the matter in the Delhi High Court is "ripe for hearing." Hossain further pointed out that the Supreme Court had earlier transferred the matters in the High Courts challenging Section 171 of the GST Act to the Delhi High Court, following which the Delhi High Court decided the matter. He urged that the same precedent be followed with respect to the Black Money Act.

The bench however expressed hesitancy to order transfer. If the matter in Delhi is ready to be heard, then a decision from the Delhi High Court will solve the issue, the bench observed.

 "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," CJI said.

Hossain said that the pendency of the matter has huge revenue implications. In 2026, the Bombay High Court had stayed coercive action against Anil Ambani under the Act. He said that similar petitions are pending in other High Courts as well.

"The longer it remains under stay, it defeats the purpose of bringing back black money stashed away abroad. 15-20 matters pending in Delhi High Court. Matters are ripe for hearing.  Rule has been issued in Bombay, it has gone to cold storage...," Hossain said.

"After the Delhi High Court's decision, you can approach us and we will request the Bombay High Court [to decide]" CJI said.

"There is a vast revenue implication. Each High Court has a huge batch created. All proceedings to bring back black money are stuck," Hossain submitted.

The bench asked the Union to furnish a list of matters pending in various High Courts and adjourned the hearing.

Case :  UNION OF INDIA Vs ANIL DHIRAJLAL AMBANI | T.P.(C) No. 2551-2552/2026


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