Authority: Supreme Court of India
Order Date: 01-10-2026
Case Overview
- Petitioners: Assistant Commissioner (Service Tax) & Others; Respondents: M/s Happy Furniture and Electronics & Anr.
- The petition arises from an impugned final judgment and order dated 05-11-2025 of the High Court of Andhra Pradesh at Amravati (WP No. 30471/2025).
- Petitioners filed multiple applications for condonation of delay: IA No. 284154/2026, IA No. 292295/2026, IA No. 292296/2026, IA No. 292292/2026, seeking relief to file or cure Special Leave Petitions (SLPs) and exemption from filing counter‑claim.
- Counsel for petitioners: Mr. Sahil Bhalaik, Mr. Niteen Kumar Sinha, and Mr. Gurmeet Singh Makker.
Final Outcome
- The Court ordered that notice be issued on all condonation applications and on the Special Leave Petitions themselves.
- The matters were directed to be listed together with S.L.P. (C) No. 6232 of 2026 for further hearing.
Topics: Legal Procedure, Taxation Dispute