Manpar Icon Technologies Petition Condoned, Deadline Extended

Authority: Supreme Court of India

Order Date: 19 September 2026

Case Overview

• Petitioner: Manpar Icon Technologies; Respondent: Assistant Commissioner, CGST Division & ANR.
• Petition stems from impugned final judgment and order dated 13‑04‑2026 in WPC No. 1993/2026 of the Delhi High Court.
• The petitioner sought condonation of delay in filing IA No. 268587/2026 and challenged the High Court’s dismissal of its writ petition on the ground that an alternative remedy was available.
• The Supreme Court, while not inclined to interfere with the High Court’s dismissal, considered the request for extension of the limitation period.

Order

1. Delay in filing is condoned.

2. The limitation period for the petitioner to avail the alternative remedy is extended up to 16 October 2026.

3. The Special Leave Petition is disposed of.

4. Any pending applications, if any, are ordered to stand disposed.

Final Outcome

The petition is dismissed with condonation of delay and an extended deadline, concluding the proceedings.

Topics: Tax Litigation, Supreme Court Order