Supreme Court Condonates Delay in Vivaansh Petition

Authority: Supreme Court of India

Order Date: 07-09-2026

Case Overview

• Petition: Special Leave Petition (Civil) Diary No. 50052/2026, filed by the Assistant Commissioner of Income Tax seeking relief from an impugned final judgment and order dated 16-12-2025 in SCA No.14156/2025 passed by the High Court of Gujarat at Ahmedabad.
• Respondent: Vivaansh Edutech Pvt. Ltd.
• Issue: Application for condonation of delay in filing I.A. No.261606/2026 (Condonation of Delay in Filing).
• Hearing: Conducted on 07-09-2026 before a bench of Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Sheel Nagu.
• Counsel for Petitioner: Mr. Raghavendra P Shankar (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Karan Lahiri (Adv.), Mr. Bhuvan Kapoor (Adv.), Mr. Ishaan Sharma (Adv.), Mr. Sushil Raaja (Adv.).
• No counsel listed for the Respondent.

Order

1. Delay condoned, subject to just exceptions that may be taken at the time of further hearing.

2. Issue notice.

Final Outcome

• The Supreme Court granted condonation of the filing delay, allowing the petition to proceed, while reserving the right to consider any just exceptions in subsequent hearings. A notice is to be issued to the respondent for further procedural steps.

Topics: Tax Litigation, Supreme Court Order