Authority: Supreme Court of India

Order Date: August 22, 2026

Case Overview

  • Parties: Appellant Naresh Kumar and Co. Pvt. Ltd. (formerly Naresh Kumar and Co.) vs Respondent Commissioner of Service Tax Kolkata.
  • Origin: Civil Appeal No(s). /2026, Diary No. 38807/2026, arising from High Court at Calcutta judgment CEXA No.49 of 2009 dated 04‑02‑2026 and order dated 08‑05‑2026 (corrected 25‑06‑2026).
  • Related applications: IA No. 229211/2026 (condonation of delay) and IA No. 229228/2026 (ex‑parte stay).
  • Counsel for appellant: Dr. J.K. Mittal (senior counsel), Ms. Vandana Mittal, Mr. Harshvardhan Tyagi, Mr. Nagarkatti Kartik Uday (AOR).
  • Bench: Hon’ble Mr. Justice Dipankar Datta and Hon’ble Mr. Justice Sheel Nagu.

Order Details

1. Delay in filing was condoned.

2. The civil appeals are dismissed in terms of the signed order placed on file.

3. Any pending applications, if any, shall stand disposed of.

Final Outcome

The Supreme Court dismissed the appeals, upheld the High Court’s earlier judgment and order, and closed the matter with all pending applications disposed.

Topics: Service Tax, Judicial Decision