Authority: Supreme Court of India
Order Date: 15 July 2026
Case Overview
- Parties: Commissioner Service Tax (Petitioner) vs. M/s Konark Exim Pvt. Ltd. (Respondent).
- Origin: Appeal arises from impugned final judgment and order dated 03‑07‑2023 in STA No.52113/2014, STA No.52114/2014 & STA No.52142/2014 passed by the Custom Excise Service Tax Appellate Tribunal.
- Diary Number: Civil Appeal Diary No. 26176/2026.
- Nature of Proceeding: Civil appeal filed by the Commissioner Service Tax seeking reversal of the Tribunal’s orders; the appeal was filed 970 days after the Tribunal’s decision.
- Application for Condonation: The petitioner filed I.A. No.168798/2026 seeking condonation of delay; the Court found the cause shown to be absolutely insufficient.
- Counsel: For the petitioner – Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv., Mr. Amit Sharma B, Adv., Mr. Digvijay Dam, Adv., Mr. Vaishnav Kirti Singh, Adv. For the respondent – Mr. Prakash Shah, Sr. Adv., Dr. G. K. Sarkar, Adv., Ms. Malabika Sarkar, Adv., Mr. Prashant Srivastav, Adv., Mr. Jasdeep Singh Dhillon, Adv., Mr. Prabhat Chaurasia, Adv., Mr. Anirudh Jamwal, Adv., Mr. Aditya Bajaj, Adv., Ms. Kenisha Savla, Adv., M/S MPS Legal, AOR.
- Bench: Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Sheel Nagu.
Observations & Reasoning
- The Court held that the appeal is barred by a 970‑day delay, which is well beyond the permissible period for filing a civil appeal.
- The application for condonation of delay was rejected because the cause shown was deemed absolutely insufficient.
- Consequently, the civil appeal stands dismissed as time‑barred.
- The Court directed that any pending applications, if any, shall stand disposed of.
Final Outcome
- The civil appeal filed by the Commissioner Service Tax is dismissed as time‑barred.
- The application for condonation of delay is rejected.
- All pending applications in the matter are ordered to be disposed of.
Topics: Tax Law, Procedural Delay