Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: October 6, 2026

Case Overview

  • Applicant: Commissioner of Service Tax, Delhi; Respondent: M/S BSR AND CO.
  • The matter concerned I.A. No.14730 of 2019 seeking withdrawal of Civil Appeal No.5871 of 2015.
  • Separate Civil Appeals Nos.6816‑6819 of 2018 were also listed, involving the same appellant but unspecified respondents.
  • Counsel for the appellant had not filed an affidavit of valuation nor paid the required ad‑valorem court fees as of the Office Report dated 01‑Oct‑2026.
  • The record of proceedings also references Civil Appeal No.6542/2011 (Mysore Minerals Ltd. vs Commissioner of Central Excise, Mysore) scheduled before Hon’ble Justice Sheel Nagu.

Final Outcome

  • I.A. No.14730/2019 is allowed; consequently, Civil Appeal No.5871/2015 is dismissed as withdrawn.
  • For Civil Appeals Nos.6816‑6819/2018, the Court directs the appellant’s counsel to file the valuation affidavit and pay the ad‑valorem court fees within four weeks from the order date (i.e., by 3‑Nov‑2026). Failure to cure the default will result in automatic dismissal of those appeals for non‑prosecution, without further reference to the Court.

Topics: Court Proceedings, Tax Litigation