Authority: Supreme Court of India

Order Date: 24-02-2026

Case Overview

  • Petition: Review Petition (Civil) Diary No. 7059/2026 in Special Leave Petition (Civil) No. 24027/2025.
  • Petitioner: The Principal Chief Commissioner of GST and Central Excise & Ors.
  • Respondent: M/s Deepa Traders.
  • Interim Applications: IA No. 37030/2026 (appropriate orders/directions) and IA No. 37039/2026 (condonation of delay in filing review petition).
  • Coram: Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Aravind Kumar.
  • The matter was circulated by the Court on the same day.

Order Details

  • The Court directed that the matter be circulated after the decision in SLP(C) No.8559/2025, titled "The Union of India and Ors. vs. Brij Systems Ltd. and Ors."
  • The circulation note was signed by Babita Pandey and Preeti Saxena, AR‑cum‑PS Court Master (NSH).

Final Outcome

  • No substantive judgment on the merits was issued; the procedural direction is to await the referenced decision before further orders.

Topics: GST Litigation, Supreme Court Procedure