The Supreme Court’s decision to reject the petitions of telecom companies seeking an extended duration to pay their hefty dues linked to the adjusted gross revenue (AGR) is yet another example of judicial fixation on form over substance. Indeed, this is the second instance of the telecom industry becoming a victim of this fixation. Eight years ago, in February 2012, the top court had cancelled 122 unified access service licences. The move to cancel the licences was based on the assumption that the 2G spectrum allocation to the licensees was flawed. About six years later, a special court pronounced there