Authority: Supreme Court of India

Order Date: 10-09-2026

Case Overview

  • Parties: The Principal Commissioner, CGST and Central Excise & Ors. (Petitioner) vs Shivhare Retail Private Limited (Respondent).
  • Origin: Special Leave Petition (Civil) Diary No. 40410/2026 arising from impugned final judgment and order dated 10-04-2026 in WP No. 2981/2026 of the High Court of Judicature at Bombay at Nagpur.
  • Applications: IA No. 263500/2026 (condonation of delay in refiling/curing defects), IA No. 263498/2026 (exemption from filing copy of the impugned judgment), Diary No. 48014/2026 IA No. 270013/2026 (condonation of delay in filing), IA No. 270014/2026 (exemption from filing copy of the impugned judgment).
  • Hearing: Conducted on 10-09-2026 before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe. Counsel for petitioner listed (Mr. N Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V C Bharathi, Adv.; Mr. Udai Khanna, Adv.; Mr. Gaurav Arya, Adv.; Mr. Kartikeya Asthana, Adv.; Mr. Shashwat Anand, Adv.; Mr. Sahil Bhalaik, AOR; Mr. Tushar Giri, Adv.; Mr. Siddharth Anil Khanna, Adv.; Mr. Ritik Arora, Adv.; Mr. Shivam Mishra, Adv.; Mr. Utkarsh, Adv.; Mr. Mihir Joshi, Adv.)

Order

1. Issue notice on the Special Leave Petition(s) and on the applications for condonation of delay.

2. Tag the matter with SLP (C) No. 6232 of 2026.

3. Permit Dasti in addition.

Final Outcome

The Supreme Court ordered that notice be issued, the case be tagged as SLP (C) No. 6232/2026, and Dasti be permitted, leaving further procedural steps to be addressed in subsequent proceedings.

Topics: Tax Litigation, Supreme Court Procedure