Authority: Supreme Court of India

Order Date: 28-09-2026

Case Overview

  • Civil Appeal Diary No. 50021/2026, arising out of the impugned final judgment and order dated 02-09-2024 in STA No. 40852/2016, STA No. 40853/2016 and STA No. 40626/2017 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
  • Parties: Commissioner of GST and Central Excise Chennai (Petitioner) versus M/S Fairmacs Shipping and Transport Services P. Ltd. (Respondent).
  • Applications before the Court: IA No. 274563/2026 seeking condonation of delay in filing appeal; IA No. 274562/2026 seeking ex‑parte stay.
  • Hearing held on 28-09-2026 before a bench of Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
  • Counsel for the petitioner: Mr. N Venkatarman, A.S.G. (NP); Mr. Gurmeet Singh Makker, AOR; Mr. V C Bharathi, Adv.; Mr. Diwakar Sharma, Adv.; Mr. Hitrath Raja, Adv.; Ms. Divya Jyoti Singh, Adv.
  • No counsel was listed for the respondent.

Order

1. Issue notice on the application seeking condonation of delay as well as on the Civil Appeal.

2. List the matter along with Civil Appeal No. 4557‑4558/2024.

Final Outcome

The Supreme Court directed that a notice be issued concerning the petitioner’s application for condonation of delay and that the matter be scheduled for listing together with the specified civil appeals (No. 4557‑4558/2024).

Topics: GST Appeal, Court Procedure