The Scottish Football Association has hit back at "unedifying comments" made by Mike Ashley over the governing body's decision to deem Rangers chairman Dave King as a fit and proper person.

Ashley's MASH Holdings Limited withdrew an application for a judicial review at the Court of Session on Thursday, having been given access to documents outlining why the businessman was given clearance.

Despite potentially having to pay the legal costs of the SFA and King, MASH hailed their court action as a victory, claiming the "secrecy" over the decision should now end.

The SFA have rubbished that claim, insisting they have been transparent throughout the process, and took issue with some of Ashley's remarks.

"Ordinarily, we would be loath to respond to such a disingenuous statement but in the interests of transparency and accuracy, it should be made abundantly clear it was MASH who today chose to abandon their ill-founded litigation," a spokesman said.

"We have been consistent all along that the process of determining Mr Dave King's Fit and Proper request, submitted via an amendment to Rangers FC's Official Return, was conducted in the correct and appropriate manner.

"Indeed, at the time, we outlined the unprecedented scale of the due diligence undertaken, befitting the complexities of the consideration placed before our Board.

"This was released to the media and stated that this diligence involved communication with the relevant authorities in South Africa and the United Kingdom.

"As part of the recent litigation process we elected - with the consent of Mr King - to provide certain confidential information expanding on our statement.

"There was never any obligation for us to do so and we were certainly never 'forced' to do so. This is a matter of fact and legal record.

"It is regrettable that we found ourselves in an unnecessary Judicial Review process in the first place: one that serves only to absorb Scottish football's time, money and human resource which could otherwise have been utilised for the good of the game. The same applies to responding to these unedifying comments."

On Thursday night, MASH said they believe it is in the "public interest" for the decision of the SFA's board to allow the South African-based shareholder to take up his position at the club.

A spokesman for MASH told STV: "We are delighted that the wall of secrecy surrounding the SFA's decision to declare Dave King a 'fit and proper person' is finally crumbling.

"As a result of legal action concluded today, the SFA has been forced to divulge documents in private to us that reveal the true reasons behind this controversial decision.

"This represents a significant victory for MASH and we believe there is a strong public interest in this information now also being made available by the SFA to all football fans.

"We therefore urge the SFA to come clean with the public about all its dealings in relation to Dave King."

"MASH notes that the SFA did not approve Dave King to be a director of the football club (The Rangers Football Club Limited, the body which has membership of the SFA), but instead only approved him as a director of the club's holding company (Rangers International Football Club plc).

"We find it astonishing that Mr King talks and acts as if he runs Rangers, whilst at the same time his lawyers claim he is not a de facto director of The Rangers Football Club Limited."

King's suitability was called into question by MASH because of his 41 convictions for contraventions of the Income Tax Act in South Africa.

At the Court of Session on Thursday, the Scottish FA's counsel revealed that significant evidence had been gathered to establish the full facts of those convictions.

It was also stated by Roddy Dunlop QC that a "certificate of good standing" had been provided by the South African Revenue Service on King's behalf.