Case Name: Special Leave Petition (Civil) Diary No.24750/2026
Petitioner: The Superintendent of Central Tax & Ors.
Respondent: M/s ADI Lakshmi Cement and Steel Traders & Anr.
Court: Supreme Court of India, Court No.6, Section XII‑A
Order/IA No.: IA No.157248/2026 (Condonation of Delay in Filing)
Hearing Date: 29‑05‑2026
Related Prior Judgments: Final judgment and order dated 05‑11‑2025 in WP No.24423/2025 and WP No.24398/2025 passed by the High Court of Andhra Pradesh at Amravati.
Parties Involved
Petitioner: The Superintendent of Central Tax & Ors.
Respondent: M/s ADI Lakshmi Cement and Steel Traders & Anr.
Issues / Allegations / Violations
The petition sought condonation of delay in filing the application IA No.157248/2026, arising from the High Court judgments dated 05‑11‑2025.
Findings & Observations
The Supreme Court, after hearing counsel, decided to condone the delay in filing.
Penalties / Settlements / Directions
Direction 1: Delay condoned.
Direction 2: The matter is to be tagged with SLP(C) No.6232 of 2026.
Corrective Actions & Future Obligations
No specific corrective actions or future obligations were stipulated beyond the tagging of the case.
Final Ruling & Enforcement
The Court’s final order condoned the filing delay and assigned the case the identifier SLP(C) No.6232/2026 for further proceedings.
