Authority: Supreme Court of India

Order Date: 14-07-2026

Case Overview

  • Petitioner: M/S Giri Transport Company
  • Respondent(s): The Appellate Authority for Advance Ruling, Rajasthan & Ors.
  • Origin: Petition for Special Leave to Appeal (C) No 22714/2026, arising from the impugned final judgment and order dated 20-05-2026 in DBCWP No. 13071/2024 passed by the High Court of Judicature for Rajasthan at Jodhpur.
  • Nature of Proceeding: The petitioner challenges the High Court’s decision and seeks relief against the continuation of an appeal preferred by the Central Government before the Appellate Authority for Advance Ruling, Rajasthan.
  • Counsel for Petitioner: Senior Advocate Balbir Singh, assisted by Mr. Rahul Kumar and Mr. M. P. Devanath (AOR).
  • Bench: Hon'ble Mr. Justice Ujjal Bhuyan and Hon'ble Mr. Justice Atul S. Chandurkar.
  • Hearing Date: 13-07-2026.

Observations & Directions

1. The Court heard arguments presented by Mr. Balbir Singh on behalf of the petitioner.

2. The Court ordered that a notice be issued to the respondents, with the matter returnable on 21-09-2026.

3. Pending the Supreme Court’s further consideration, the Appellate Authority for Advance Ruling, Rajasthan, is directed not to proceed with the hearing of the appeal preferred by the Central Government.

Final Outcome

  • Notice issued to respondents; return date fixed for 21‑09‑2026.
  • A stay is imposed on the Appellate Authority’s further hearing of the Central Government’s appeal until the Supreme Court decides on the petition.

Topics: Advance Ruling, Supreme Court Order, Transport Company