Authority: Supreme Court of India
Order Date: 05-10-2026
Case Overview
- Petitioner: The Commissioner of Commercial Tax
- Respondent: M/s Ujaas Energy Ltd.
- Diary No.: Special Leave Petition (Civil) No. 11367/2026, arising from the impugned final judgment and order dated 12-08-2025 in VATA No. 49/2021 of the High Court of Madhya Pradesh, Indore.
- Related IA Applications:
- IA No. 268407/2026 – Condonation of delay in filing.
- IA No. 268413/2026 – Condonation of delay in refiling / curing the defects.
- IA No. 268408/2026 – Exemption from filing copy of the impugned judgment.
- IA No. 268409/2026 – Exemption from filing O.T.
- Coram: Hon'ble Mr. Justice Ujjal Bhuyan and Hon'ble Mr. Justice Atul S. Chandurkar.
- Counsel for Petitioner: Ms. Mrinal Gopal Elker (AOR Ms. Tanya Agarwal), Adv. Mr. Srajan Yadav.
- Hearing Date: 05-10-2026.
Order Details
1. The Court heard learned counsel for the petitioner.
2. Learned counsel submitted that for the matter arising out of Assessment Year 2014-15, this Court, vide order dated 10.09.2026, had issued notice (Special Leave Petition (Civil) Diary No.35266/2026).
3. The Court condoned the delay in filing the aforementioned IAs.
4. The Court directed that a notice be issued.
5. The matter was tagged with Special Leave Petition (Civil) Diary No.35266/2026 for further procedural handling.
Final Outcome
- Delay in filing the specified IAs was condoned, a notice was ordered to be issued, and the case was linked to SLP Diary No.35266/2026 for subsequent proceedings.
Topics: Legal Procedure, Tax Litigation