Case: Miscellaneous Application IA No.138472/2026 (Supreme Court of India)
Parties: Roshan Sharma (petitioner) vs Deputy Commissioner of Revenue, State Tax & ANR (respondent)
Court: Supreme Court of India, Bench of Justices J.B. Pardiwala and S.V.N. Bhatti
Date of order: 29-05-2026
Earlier order: 09-03-2026 directing appeal within six weeks
Parties Involved
Petitioner: Roshan Sharma, sole proprietor of M/s. ARS METALS
Respondent: Deputy Commissioner of Revenue, State Tax & ANR
Petitioner's counsel: Mr. Vinay Shraff, Adv.; Mr. Ravi Bharuka, AOR; Mr. Dev Agarwal, Adv.; Mr. Saurav Kumar, Adv.
Respondent's counsel: Ms. Madhumita Bhattacharjee, Adv.; Mr. Keshav Bansal, Adv.
Issues / Allegations / Violations
Petitioner's inability to file the appeal within the six‑week period prescribed by the 09‑03‑2026 order due to technical glitches, seeking condonation of delay.
Findings & Observations
The Court noted the technical glitches that prevented timely filing and accepted the petitioner's request for extension.
Penalties / Settlements / Directions
Delay is condoned.
Time as prayed for is granted.
The appeal has already been filed and shall be heard on its merits without any objection regarding the time of filing.
Corrective Actions & Future Obligations
The appeal will proceed on its substantive merits; no further procedural time objections will be entertained.
Final Ruling & Enforcement
IA No.138472/2026 is allowed; the Miscellaneous Application is disposed of by Justices J.B. Pardiwala and S.V.N. Bhatti.
