Case Details

  • Case Name / Type: Civil Appeal No.15 (Diary No. 23370/2026) arising from impugned final judgments dated 16‑10‑2025 in EA Nos. 70159/2016, 70160/2016, 70161/2016.
  • Court / Authority: Supreme Court of India.
  • Case/Order No.: IA No. 152017/2026 (Condonation of Delay) and IA No. 152023/2026 (Stay Application).
  • Date of Hearing: 25‑05‑2026.
  • Date of Order: 26‑05‑2026 (digitally signed).
  • Period of Dispute: Delay in filing the aforementioned Interlocutory Applications.

Parties Involved

  • Petitioner: Commissioner CGST and Central Excise.
  • Respondent: Kevin Infotech Pvt Ltd.
  • Counsel for Petitioner: Mr. N. Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V. C. Bharathi, Adv.; Mr. Arijit Prasad, Adv.; Mr. Padmesh Mishra, Adv.; Mr. Kamal Kishore, Adv.
  • Counsel for Respondent: Mr. V. Lakshmikumaran, Adv.; Ms. Charanya Lakshmikumaran, AOR; Mr. L. Badri Narayanan, Adv.; Ms. Nitum Jain, Adv.; Ms. Neha Choudhary, Adv.; Mr. Swastik Mishra, Adv.; Ms. Medha Sinha, Adv.; Mr. Atrey G.C., Adv.
  • Bench: Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale.

Issues / Allegations / Violations

  • Petition sought condonation of delay in filing IA No. 152017/2026 and a stay of proceedings under IA No. 152023/2026.
  • The delay pertained to procedural filings before the Supreme Court concerning the earlier appellate tribunal orders.

Findings & Observations

  • The Court condoned the delay, indicating acceptance of the petitioner's justification.
  • The Court directed that a notice be issued to the respondent, to be returnable after eight weeks.
  • The respondent’s Authorized Officer Representative (AOR), Ms. Charanya Lakshmikumaran, accepted and waived the notice on behalf of Kevin Infotech Pvt Ltd.

Penalties / Settlements / Directions

  • No monetary penalties or settlements were imposed.
  • The Court issued procedural directions:

1. Counter affidavit (if any) to be filed within eight weeks of the notice.

2. Rejoinder affidavit (if any) to be filed within three weeks after the counter affidavit.

3. The matter to be listed immediately after compliance.

Corrective Actions & Future Obligations

  • Kevin Infotech Pvt Ltd must file any counter affidavit within the stipulated eight‑week period and any rejoinder affidavit within three weeks thereafter.
  • The parties must comply with the notice and subsequent listing as ordered.

Final Ruling & Enforcement

  • The Supreme Court condoned the delay, issued a notice, and set a clear timeline for further filings.
  • The case is to be listed immediately for further hearing after the filing of the required affidavits.
  • The order is effective as of 26‑05‑2026, signed by Justice Aravind Kumar and Justice Prasanna B. Varale.