Authority: Supreme Court of India
Order Date: 24 July 2026
Case Overview
- Parties: Commissioner Central GST and Central Excise, Raigad (appellant) vs M/S JSW STEEL LIMITED (respondent).
- The appeal arises from the impugned final judgment and order dated 28‑11‑2024 in EA No. 85434/2015 of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
- The appellant filed the civil appeal after an inordinate delay of 485 days without providing a satisfactory explanation.
- Counsel for the appellant included Mr. N. Venkataraman, Additional Solicitor General, and a team of advocates; counsel for the respondent included Mr. Vishal Agrawal and a team of advocates.
- The bench comprised Justice Ujjal Bhuyan and Justice Atul S. Chandurkar.
Final Outcome
- The Court dismissed the civil appeal on the basis of the delay and ordered that any pending applications be disposed of.
Topics: Tax Litigation, GST Enforcement