Authority: Supreme Court of India

Order Date: 27-10-2026

Case Overview

  • Parties: M/S Space Technology and Education Pvt. Ltd (Petitioner) versus Principal Commissioner of Central Tax (Respondent).
  • Origin: The appeal arises from the impugned final judgment and order dated 25-06-2026 in STA No. 52883/2019 passed by the Custom Excise Service Tax Appellate Tribunal.
  • Interlocutory Applications: IA No. 295547/2026 seeks condonation of delay in filing IA No. 295545/2026, which pertains to a stay application.
  • Hearing Details: The matter was called for hearing on 27-10-2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam, Hon'ble Mr. Justice Sri Narasimha, and Hon'ble Mr. Justice Alok Aradhe.
  • Counsel for Petitioner: Mr. Sunil Kumar Verma (Advocate), AOR Ms. Harpreet Kaur, and Adv. Ms. Tithi Gupta represented the petitioner.
  • Court Observation: The Court noted a letter from the petitioner's counsel requesting an adjournment to file additional documents.

Final Outcome

  • The Court granted the adjournment, directing that the matter be listed after two weeks to allow the petitioner to file the additional documents.

Topics: Tax Litigation, Court Proceedings