Authority: Supreme Court of India
Order Date: 15-09-2026
Case Overview
- Petitioners: State of Odisha & Anr.; Respondents: M/s. Steel Authority of India Ltd & Ors.
- The petitions arise from an impugned final judgment and order dated 26‑09‑2025 passed by the Custom Excise Service Tax Appellate Tribunal (CETAT) in CSTA No. 14/2018.
- Multiple interlocutory applications (IA No. 186705/2026, 186706/2026, 202773/2026, 202774/2026, 190208/2026, 190204/2026, 217482/2026, 217484/2026) sought condonation of delay in filing or refiling/curing defects.
Court Observations
- The Court condoned the procedural delays raised in the interlocutory applications.
- The Court expressed that it is not inclined to interfere with the impugned judgment and order of the CETAT.
- Accordingly, the Special Leave Petitions were dismissed and the accompanying interlocutory applications, if any, were disposed of.
Final Outcome
- The Special Leave Petitions filed by the State of Odisha are dismissed; the CETAT’s judgment dated 26‑09‑2025 remains in force.
- All interlocutory applications for condonation of delay are disposed of.
Topics: Legal Proceedings, Taxation