Case Details
- Case Name: Petition for Special Leave to Appeal (C) No. 18089/2026
- Parties: Brilliant Metals Private Limited vs. Joint Commissioner Adjudication CGST, Delhi North & Others
- Court: Supreme Court of India
- Bench: Hon'ble Mr. Justice J.B. Pardiwala, Hon'ble Mr. Justice S.V.N. Bhatti
- Order No.: IA No. 156726/2026 (Exemption from filing C/C of the impugned judgment)
- Date of Order: 29-05-2026
- Reference Diary No.: 60097/2025
Parties Involved
- Petitioner: Brilliant Metals Private Limited
- Respondents: Joint Commissioner Adjudication CGST, Delhi North & Others
- Petitioner Counsel: Sr. Adv. Rajiv Shakdher, Adv. Abhishek Garg, AOR Yash Gaiha, Adv. Ranesh Singh Mankotia, Adv. Naman Mehta, Adv. Shubham Grover, Adv. Ishita Gupta, Adv. Karan Khetani
- Respondent Counsel: (Not listed)
Issues / Allegations / Violations
- Petition challenges the final judgment and order dated 29‑04‑2026 in WP(C) No. 5838/2026 issued by the High Court of Delhi.
- The specific relief sought is exemption from filing a certificate of compliance (C/C) as per the impugned judgment.
Findings & Observations
- The Supreme Court did not render a substantive decision on the merits of the petition.
- The Court limited its intervention to procedural directions to facilitate further proceedings.
Penalties / Settlements / Directions
- Directions Issued:
1. Issue notice to the respondents.
2. Permit the filing of a “Dasti” (hand‑written) document.
3. Tag the matter with Diary No. 60097/2025.
Corrective Actions & Future Obligations
- The petitioner must comply with the notice issuance and submit the permitted Dasti as directed.
- The case will proceed to subsequent hearings pending compliance with the above procedural steps.
Final Ruling & Enforcement
- The order dated 29‑05‑2026 is a procedural order; no final determination on the substantive issues has been made.
- Enforcement of the directions is overseen by the Court Registrar (Chandresh, Pooja Sharma, Assistant Registrar‑cum‑PS Court Master).