Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: 24th August, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) has listed an appeal filed by the Office of the Assistant Commissioner of Central GST & Central Excise, Belapur Commissionerate against Dolphin Offshore Enterprises (India) Ltd. and another respondent. The appeal, registered as Comp. App. (AT) (Ins) No. 847 of 2026 along with I.A. No. 3349 of 2026, was presented before a bench comprising Justice Yogesh Khanna (The Officiating Chairperson), Barun Mitra (Member Technical), and Ajai Das Mehrotra (Member Technical).
The hearing was conducted in hybrid mode with legal representation from both sides. Mr. Satish Aggarwala and Gagan Vaswani appeared as advocates for the appellant (GST authorities). For the respondents, Ms. Priyakshi Bhatnagar and Kaustubh Singh appeared as advocates for the first respondent, while Mr. Akshay A., Sarthak Srivastava, and Utkarsh Rai appeared for the second respondent (R2).
The order is purely procedural and does not contain any discussion of the merits of the case, allegations, or substantive legal arguments. The tribunal limited its action to scheduling the matter for a future hearing date.
Final Outcome
The NCLAT directed that the appeal be listed for hearing on 17th September, 2026. No substantive orders were passed regarding the dispute between the GST authorities and Dolphin Offshore Enterprises. The matter remains pending before the tribunal for future consideration.
Topics: GST Dispute, NCLAT Proceedings