Authority: Supreme Court of India

Order Date: 17-07-2026

Case Overview

  • Petitioners: JBN IMPEX PRIVATE LIMITED (represented by Mr. Abhishek Garg, AOR Mr. Rajat Mittal, Adv. Mr. Yash Gaiha).
  • Respondents: Additional Commissioner & Ors.
  • Origin: Special Leave to Appeal (C) No. 21345/2026, arising from the impugned judgment and order dated 29-04-2026 in WP No. 5814/2026 passed by the High Court of Delhi.
  • Additional context: IA No. 174564/2026 seeking exemption from filing copy of the impugned judgment.
  • The matter was called for hearing on 17-07-2026 before a bench comprising the Chief Justice, Hon'ble Mr. Justice Joymalya Bagchi, and Hon'ble Mrs. Justice V. Mohana.

Order

1. The Court directed that SLP (C) No. 60097/2025, SLP (C) No. 6232/2026, the present SLP (C) No. 21345/2026, and all connected matters be tagged and listed before a bench presided over by Hon'ble Mr. Justice P.S. Narasimha.

2. The oldest case, SLP (C) No. 60097/2025, shall be treated as the lead matter for the consolidated proceedings.

Final Outcome

  • All listed SLP petitions and related matters will be heard together before Justice P.S. Narasimha, with SLP (C) No. 60097/2025 designated as the lead case, streamlining the adjudication process.

Topics: Special Leave to Appeal, Tax Litigation