Hari Om Udyog Delay Condoned, 30 Days

Authority: Supreme Court of India

Order Date: 02-09-2026

Case Overview

• Petitioner: M/S Hari Om Udyog; Respondents: State of Uttar Pradesh & others.
• Special Leave Petition (Civil) Diary No. 35603/2026 arising from impugned final judgment and order dated 21-05-2026 in WT No. 1680/2026 of the Allahabad High Court.
• Dispute concerns the High Court’s rejection of Hari Om Udyog’s challenge to an order dated 03-12-2025 passed by Respondent No.4 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 for FY 2018‑19, and the liberty granted to file a statutory appeal.
• Petitioner had made a pre‑deposit in parallel proceedings under the Central Act.

Final Outcome

• The Supreme Court condoned the filing delay.
• The Court declined to entertain the Special Leave Petition but granted the petitioner an additional 30 days from the order date to file the statutory appeal, with the limitation objection barred.
• All contentions, including the question of pre‑deposit, remain open.
• The Special Leave Petition and any pending applications are disposed of.

Topics: GST Litigation, Statutory Appeal