Authority: Supreme Court of India

Order Date: 10-09-2026

Case Overview

  • Petitioners: M/S SUPER GOODS FILMS PRIVATE LIMITED & Anr.
  • Respondents: The Commissioner & Ors.
  • The petition arises from an impugned final judgment and order dated 20-03-2024 in WA No. 2001/2022, CMP No. 14930/2022 passed by the High Court of Judicature at Madras.
  • Relief sought: (i) condonation of delay in filing IA No. 327841/2025; (ii) condonation of delay in refiling/curing defects in IA No. 327842/2025; (iii) exemption from filing C/C of the impugned judgment in IA No. 327843/2025.
  • Counsel for Petitioners: Mr. M. Vijayan, Adv.; Ms. Upma Shrivastava, AOR.
  • Counsel for Respondents: Ms. Misha Rohatgi, AOR; Ms. Rupali Francesca Samuel, AOR.

Final Outcome

1. The Court, comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran, condoned the delay in the aforementioned applications.

2. The Court ordered that a notice be issued and returned within four weeks.

3. The status quo shall be maintained pending further proceedings.

4. The order was digitally signed by Chandresh on 2026.09.10 at 17:58:03 IST (Signature Not Verified).

Topics: Legal Proceedings, Tax Litigation