Authority: Supreme Court of India

Order Date: 19-09-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 20337/2023 filed by the Commissioner, Commercial Tax against M/s Balaji Polypack, seeking exemption from filing C/C of the impugned judgment (IA No. 179735/2023) and exemption from filing O.T. (IA No. 179736/2023).
  • The appeal arises from the final judgment and order dated 19‑December‑2022 in STTR No. 196/2022 passed by the High Court of Judicature at Allahabad.
  • The matter was listed for hearing on 18‑September‑2026 before a bench comprising Hon’ble Mrs. Justice B.V. Nagarathna, Hon’ble Mr. Justice Augustine George, and Hon’ble Mr. Justice Masih.
  • Counsel for the petitioner were Mr. Ankit Khatri and Mr. Bhakti Vardhan Singh; counsel for the respondent included Mr. Dhruv Wadhwa, Mr. Avnish Pandey, Mr. Aspi Chinoy, Mr. Prashant Patil, Mr. Shakti Pandey, Mr. Gaurav Arora, Mr. Ujjwal Malhotra, and Mr. Pranav Patil.

Final Outcome

  • The Court, upon the petitioner's request for adjournment, ordered that the proceedings be adjourned for two weeks.
  • The order was digitally signed by Deputy Registrar Court Master (NSH) Neetu Sachdeva on 19‑September‑2026 at 12:41:43 IST.

Topics: Tax Litigation, Supreme Court Procedure