Court Condones 114-Day Delay, Restores Vinayaka SLP

Authority: Supreme Court of India

Order Date: 11-08-2026

Case Overview

• Parties: Income Tax Officer, Ward 2 (Applicant) vs. Vinayaka Restaurant (Respondent).
• Petition: Special Leave Petition (Civil) Diary No. 17938/2025 seeking restoration; related applications IA No. 318700/2025 (condonation of delay) and IA No. 318698/2025 (restoration).
• Delay: 114 days in filing the restoration application.
• Court Action: Justice Sanjay Kumar, sitting in chamber, considered the miscellaneous application (Diary No. 70811/2025).
• Observations: The court found no substantive impediment to condoning the delay and ordered restoration of the SLP.
• Directions: The miscellaneous application is disposed of; the SLP(C) is restored to its original number; four weeks granted to petitioner’s counsel to cure any defects in the petition; the registry is instructed to take steps for subsequent listing.

Final Outcome

• The 114‑day delay is formally condoned.
• SLP(C) Diary No. 17938/2025 is restored to its original number.
• Miscellaneous application is dismissed.
• Petitioner's counsel has a four‑week window to rectify any petition defects, after which the matter will be listed by the registry.

Topics: Court Procedure, Tax Litigation