Authority: Supreme Court of India

Order Date: 09-10-2026

Case Overview

  • Petitioners: Joint Commissioner of Central Taxes & Ors.
  • Respondent: M/s Krishna Sai Granites India Private Limited.
  • Origin: Special Leave Petitions (Civil) Diary No. 37000/2026, arising from the impugned final judgment and order dated 26‑02‑2026 in WP No. 8499/2024 & WP No. 8500/2024 passed by the High Court of Andhra Pradesh at Amravati.
  • Interim Applications: IA No. 297240/2026 (condonation of delay in filing SLP) and IA No. 297242/2026 (condonation of delay in refiling SLP).
  • Hearing Date: 09‑10‑2026 before Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioners: Mr. S Dwarkanath, A.S.G.; Mr. Gurmeet Singh Makker‑2357, AOR; Mr. Rajat Vaishnav, Adv.; Mr. Vikas Sharma, Adv.; Mr. Digvijay Dam, Adv.; Mr. Vivek Kumar Pandey, Adv.
  • Counsel for Respondent: Not listed in the record.

Order

1. Delay condoned.

2. Having heard the learned counsel for the petitioners and reviewed the materials on record, the Court found no good ground to interfere with the common impugned orders passed by the High Court in WP No. 8499/2024 & WP No. 8500/2024 respectively.

3. The Special Leave Petitions are dismissed.

4. Pending applications, if any, also stand disposed of.

5. The order was digitally signed by Vishal Anand, Deputy Registrar (Court Master) on 09‑10‑2026 at 17:05:29 IST.

Final Outcome

The Supreme Court upheld the High Court’s earlier judgments, dismissed the petitioners’ Special Leave Petitions, and ordered the disposal of any related pending applications.

Topics: Tax Litigation, Supreme Court Decision