Case Details

  • Case name: M/S Dermamiracle Private Limited & Ors. vs Additional Commissioner, CGST Delhi South Commissionerate & Ors.
  • Petition: Special Leave to Appeal (C) Nos. 21334‑21336/2026 arising out of impugned final judgment and order dated 13‑04‑2026 in WP(C) No. 4896/2026 passed by the Delhi High Court.
  • Court/Authority: Supreme Court of India.
  • Case/Order No.: IA No. 174444/2026 (Exemption from filing C/C of the impugned judgment).
  • Date of Order: 08‑06‑2026.
  • Period of violation/dispute: Not applicable (procedural matter).

Parties Involved

  • Petitioners: Dermamiracle Private Limited and others.
  • Respondents: Additional Commissioner, CGST Delhi South Commissionerate and others.
  • Counsel for Petitioners: Mr. Arijit Prasad, Sr. Adv.; Mr. Vaibhav Manu Srivastava, AOR; Mr. Siddharth Kumar, Adv.; Mr. Deepak Kumar, Adv.; Mr. Rishabh Bafna, Adv.
  • Counsel for Respondents: Not listed.

Issues / Allegations / Violations

  • Petition seeks exemption from filing a copy of the impugned judgment (C/C) as per IA No. 174444/2026.
  • Underlying dispute stems from the Delhi High Court order dated 13‑04‑2026 concerning CGST matters (specifics not detailed in the order).

Findings & Observations

  • The Supreme Court did not make any substantive findings on the merits; it addressed only procedural aspects and scheduled further hearing.

Penalties / Settlements / Directions

  • Direction 1: Serve an advance copy of the present SLP on the standing counsel for the Union of India/AOR of the Department by all modes, including dasti.
  • Direction 2: List the matters for consideration on 12‑06‑2026.

Corrective Actions & Future Obligations

  • Petitioners must ensure service of the advance copy to the Union counsel as directed.
  • Both parties are required to appear before the Court on 12 June 2026 for further consideration of the matter.

Final Ruling & Enforcement

  • The Court issued a procedural order; no final determination on the substantive issues was made.
  • The matter is slated for a hearing on 12‑06‑2026, where further orders may be passed.