Case name: Special Leave Petition (Civil) Diary No. 28235/2026, arising out of impugned final judgment and order dated 08-01-2026 in CEA No.12/2021.
Parties: Commissioner of Central Tax, Bengaluru East Commissionerate (Petitioner) vs. P.J.B. Engineers Pvt. Ltd. (Respondent).
Court: Supreme Court of India.
Judges: Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice K. Vinod Chandran.
Order date: Hearing on 26-05-2026; order digitally signed on 27-05-2026.
Period of violation/dispute: Not specified; relates to alleged delay in filing required tax documents.
Parties Involved
Petitioner: Commissioner of Central Tax, Bengaluru East Commissionerate.
Respondent: P.J.B. Engineers Pvt. Ltd.
Counsel for Petitioner: Mr. Raghvendra P. Shankar, A.S.G. (N/P); Mr. Gurmeet Singh Makker, AOR; Mrs. Pallavi Mishra, Adv.; Mrs. Mrigna Shekhar, Adv.; Mr. Dhawal Uniwyal, Adv.; Mrs. Aashna Gill, Adv.
Counsel for Respondent: Not listed in the order.
Issues / Allegations / Violations
The petition sought condonation of delay in filing the required tax returns/documents, alleging that the delay was justified and requesting the Court’s permission to proceed.
Findings & Observations
After hearing the submissions, the Court found no substantive impediment to granting condonation and therefore approved the petitioner's request.
Penalties / Settlements / Directions
The Court ordered that the delay be condoned and granted leave to the petitioner to proceed with the filing.
Corrective Actions & Future Obligations
The order directs that notice shall be served by all modes, including dasti, and references Civil Appeal Nos. 10166‑10169/2014 titled "Commissioner of Service Tax, Mumbai‑II vs. M/s. AFCONS Infrastructure Ltd." for further procedural compliance.
Final Ruling & Enforcement
Delay condoned; leave granted.
Notice to be served as directed; the order is effective immediately.
