Authority: Supreme Court of India
Order Date: 21-09-2026
Case Overview
- Petition for Special Leave to Appeal (C) No(s). 32773/2026 filed by M/s Indian Oil Corporation Limited against the Commissioner of Central Excise and Service Tax, Patna.
- The petition arises from an impugned final judgment and order dated 14-05-2026 in MA No. 376/2019 passed by the High Court of Judicature at Patna, seeking exemption from filing a copy/certificate of the impugned judgment.
- IA No. 277443/2026 concerns the alleged improper application of excise tax provisions.
- Counsel for the petitioner included Ms. Charanya Lakshmikumaran (AOR) and advocates Ms. Nitum Jain, Ms. Neha Choudhary, Ms. Medha Sinha, Mr. Adithya Nair, Mr. Swastik Mishra, Mr. Yashovardhan Singh, Mr. L Badri Narayanan, and Ms. Ananya Gupta.
- The petition asserts that only one service agreement exists between Indian Oil Corp and the service recipient, under which the petitioner transports crude oil from Haldia to Barauni.
- At Barauni, the crude is transferred to another pipeline for onward movement to Bongaigaon; this subsequent transportation is performed by a different company, not the petitioner.
- The petitioner contends that the High Court erred in construing a “second step” in the transaction while setting aside the order of the Central Excise and Service Tax Appellate Tribunal (CESTAT).
Final Outcome
- The Supreme Court directed that a notice be issued, returnable within six weeks.
- A stay was granted on the High Court’s order pending further proceedings.
Topics: Excise Tax, Petroleum Transport