Rayban Sun Optics OT Exemption Appeal

Authority: Supreme Court of India, Registrar Court (Sh. Apoorv Singh)

Order Date: 18-06-2026

Case Overview

• Appellant: M/S Rayban Sun Optics India Ltd filed Civil Appeals Nos. 3167‑3179/2014 seeking exemption from filing O.T. (Out‑of‑Time) under IA 79885/2026.
• Respondent: Commercial Tax Department, represented by A.A.G. Mr. Shekhar Raj Sharma and counsel.
• Connected SLP(C) Nos. 9925‑9930/2026 (IV‑B) were listed under the same item for the same exemption request.
• Counsel appearing: for appellant – Mr. Anurag Tandon (AOR), Ms. Alisha Luthra, Adv., Mr. R. Parthasarathy (AOR); for respondent – Mr. Akshay Amritanshu (AOR), Ms. Nidhi Narwal, Adv., Ms. Srishti Jain, Adv., Mr. Sarthak Srivastava, Adv., Mr. Milind Kumar (AOR).

Final Outcome

• The Court declined the respondents’ request to file a counter‑affidavit.
• The Registry was directed to process the matter for listing before the Hon'ble Court in accordance with procedural rules.
• A copy of the record was to be furnished to the learned Advocate‑on‑record.

Topics: Tax Exemption, Court Procedure