Authority: Supreme Court of India
Order Date: 21 July 2026
Case Overview
- Petitioner: M/s OM SPAT (civil petitioner)
- Respondent: Commissioner, Commercial Tax, Dehradun & others
- Review petitions (Civil) No. … of 2026 arise from the impugned final judgment and order dated 21‑11‑2024 in SLP(C) No. 2414/2020.
- Petition sought review under Order XLVII Rule 1 of the Supreme Court Rules, 2013.
- An Office Report dated 21‑07‑2026 identified procedural defects in the petitions.
- Despite a Registry letter dated 03‑05‑2025 and a reminder dated 13‑02‑2026, the petitioner’s counsel did not cure the defects.
- The Court, after perusing the petitions, found no apparent error on the face of the record.
Final Outcome
- The review petitions are dismissed both for being defective and on merits.
- Any pending application(s), if any, shall stand disposed of.
Topics: Tax Litigation, Supreme Court Review