Authority: Supreme Court of India

Order Date: 14-08-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 35682/2026 filed by M/S Gurunanak Arecanut Traders against Commissioner, Commercial Tax, U.P. & others, arising from an impugned order dated 05-03-2025 in WT No. 1177/2022 passed by the High Court of Judicature at Allahabad.
  • Applications pending before the Court: IA No. 224524/2026 (condonation of delay), IA No. 224521/2026 (condonation of delay in refiling/curing defects), IA No. 224522/2026 (exemption from filing C/C of the impugned judgment), IA No. 224523/2026 (exemption from filing O.T.), IA No. 224526/2026 (permission to file additional documents/facts/annexures).
  • Counsel for petitioner: Mr. Ravi Bharuka, AOR Ms. Pooja Talwar, Adv. Mr. Saurav Kumar. No counsel listed for respondents.
  • Bench: Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Vijay Bishnoi.

Final Outcome

  • The Court condoned the delay in filing the listed interim applications.
  • The Court found no sufficient ground to interfere with the impugned order/judgment under Article 136 of the Constitution of India.
  • Consequently, the Special Leave Petition stands dismissed.
  • Any pending applications, if any, were ordered disposed of.

Topics: Taxation, Legal Dispute