Authority: Supreme Court of India
Order Date: 03-09-2026
Case Overview
- Petition for Special Leave to Appeal (C) No. 30419/2026 filed by Sodexo India Services Private Limited against Union of India & ANR, arising from the impugned final judgment and order dated 15-07-2026 in W.P.(C) No. 9153/2026 of the High Court of Delhi.
- The High Court had declined to entertain the writ petition on the ground that the petitioner possessed an alternative efficacious remedy under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act).
- Counsel for the petitioner, Senior Advocate Arvind P. Datar, raised multiple contentions before the Supreme Court bench comprising Justice J.B. Pardiwala and Justice K. Vinod Chandran.
- The Court examined the record and concluded that no error of law or fact was committed by the High Court in its judgment and order.
Final Outcome
- The Supreme Court dismissed the Special Leave Petition.
- The Court granted the petitioner a period of four weeks to prefer a statutory appeal under Section 107 of the CGST Act.
- The appellate authority is directed to decide the appeal on its own merits, without being influenced by any observations made by the High Court in its impugned judgment and order.
- All pending applications, if any, were ordered to stand disposed of.
Topics: Taxation, Judicial Review