Case Details

  • Case Name: Assistant Commissioner of Central Tax and Central Excise vs M/s Sahiti Agencies
  • Petition: Special Leave Petition (C) No. 6232/2026 (SLP(C) No. 10606‑10607/2026)
  • Court/Authority: Supreme Court of India, Registrar Court (Section XII‑A)
  • Registrar: Sh. Apurv Singh
  • Date of Order: 04‑06‑2026
  • Period of Dispute/Violation: Not specified in the order

Parties Involved

  • Petitioner: Assistant Commissioner of Central Tax and Central Excise
  • Counsel: Mr. Kedar Nath Tripathy (Advocate‑on‑Record), Mr. Gurmeet Singh Makker (Advocate‑on‑Record)
  • Respondent: M/s Sahiti Agencies
  • Counsel: Ms. Medha Sinha (Advocate), Mr. Atrey Gc (Advocate), Ms. Charanya Lakshmikumaran (Advocate‑on‑Record), Mr. Swastik Mishra (Advocate)
  • Registrar: Sh. Apurv Singh

Issues / Allegations / Violations

  • The petitioner did not file the required spare copies for issuance of notice to the respondents as mandated by the Court’s order dated 20.05.2026.
  • Non‑compliance with procedural directions concerning notice issuance.

Findings & Observations

  • The Court observed that the petitioner’s counsel had not complied with the earlier order to file spare copies.
  • The Court granted a final opportunity to the petitioner to comply, emphasizing the importance of adhering to procedural requirements.

Penalties / Settlements / Directions

  • The petitioner is directed to file the spare copies within one week from the date of this order (i.e., by 11‑06‑2026).
  • If the spare copies are filed within the stipulated period, the Court will issue the notice immediately and list the matter for hearing on 07‑08‑2026.
  • If the petitioner fails to file the spare copies within the deadline, the Registry is instructed to list the matter before the Hon’ble Judge in Chambers for further directions.

Corrective Actions & Future Obligations

  • The petitioner must ensure the spare copies are digitally signed and submitted to the Registry within the one‑week timeframe.
  • Upon receipt, the Registry will issue the notice to the respondents and schedule the hearing as directed.

Final Ruling & Enforcement

  • The order is a procedural directive; compliance is mandatory for the continuation of the case.
  • Failure to comply will result in the matter being taken up by a Judge in Chambers, potentially leading to further procedural or substantive orders.