Case Name: Commissioner Service Tax vs M/S Konark Exim Pvt. Ltd.
Court: Supreme Court of India (Partial Court Working Days Bench)
Judges: Hon'ble Mr. Justice Pamidighantam Sri Narasimha, Hon'ble Mr. Justice Aravind Kumar
Diary No.: 26176/2026
Order Date: 05-06-2026
Related prior judgments: Final judgment and order dated 03-07-2023 in STA Nos. 52113/2014, 52114/2014, 52142/2014
IA No.: 168798/2026 (condonation of delay in filing IA No.168792/2026 – stay application)
Parties Involved
Petitioner: Commissioner Service Tax
Respondent: M/S Konark Exim Pvt. Ltd.
Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi (Adv.), Mr. Amit Sharma B (Adv.), Mr. Digvijay Dam (Adv.), Mr. Vaishnav Kirti Singh (Adv.)
Counsel for Respondent: (not listed)
Issues / Allegations / Violations
The petition seeks condonation of delay in filing the interlocutory application No. 168792/2026 and a stay of the same, arising from the earlier Service Tax Tribunal judgments dated 03‑07‑2023.
Findings & Observations
No substantive findings were recorded; the matter was adjourned on procedural grounds.
Penalties / Settlements / Directions
No penalties or settlements were imposed in this order.
Corrective Actions & Future Obligations
The Court granted an adjournment due to the appellant’s counsel being unavailable.
The matter is listed for further hearing on 15‑07‑2026.
Final Ruling & Enforcement
The order adjourns the proceedings; no further directions were issued pending the next hearing.
