Authority: Supreme Court of India
Order Date: 18-08-2026
Case Overview
- Petition for Special Leave to Appeal (C) No.26494/2026 filed by MarginMart Infosystems Private Limited against Assistant Commissioner CGST, Delhi North, seeking exemption from filing a certified copy of the impugned judgment dated 09‑07‑2026 in WP(C) No. 9013/2026 of the Delhi High Court.
- The petitioner contended that the High Court order contained no error and that it possessed an efficacious statutory remedy of appeal under Section 107 of the Central Goods and Services Tax (CGST) Act.
- The Supreme Court, after hearing counsel Ms. Apurva Singh, Ms. Mary Jonet, Mr. Chapalgaonkar Siddharth Sarang and AOR Mr. Akash Tripathi for the petitioner, and the respondent’s counsel, examined the material on record.
Final Outcome
- The Court allowed the exemption application, finding no error of law in the High Court’s order.
- It granted the petitioner a period of four weeks to prefer a statutory appeal before the appropriate Appellate Authority, permitting the petitioner to raise all contentions, including challenges to any deficiencies in the show‑cause notice.
- The Special Leave Petition and any pending applications were disposed of.
- The order was digitally signed by Vishal Anand, Deputy Registrar Court Master, on 2026.08.18 at 19:25:48 IST.
Topics: GST Appeal, Supreme Court Order, Statutory Remedy