Case Details

  • Case Name: Commissioner of Service Tax, Kolkata vs M/s Gainwell Commosaes (formerly Tractors India Pvt Ltd)
  • Diary No.: 23082/2026
  • Originating Orders: Impugned final judgment and order dated 22-07-2025 in STA No. 76877/2016, STA No. 76128/2017, STA No. 75411/2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata
  • Court: Supreme Court of India, Partial Court Working Days Bench
  • Bench Members: Hon'ble Mr. Justice Pamidighantam Sri Narasimha, Hon'ble Mr. Justice Aravind Kumar, Hon'ble Mr. Justice Shree Chandrashekhar
  • Hearing Date: 02-06-2026
  • Order Date (Digital Signature): 03-06-2026 16:48:05 IST

Parties Involved

  • Petitioner: Commissioner of Service Tax, Kolkata
  • Respondent: M/s Gainwell Commosaes (formerly Tractors India Pvt Ltd)
  • Counsel for Petitioner: Mr. N Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V C Bharathi, Adv.; Mr. Digvijay Dam, Adv.; Mr. Santosh Kumar, Adv.
  • Counsel for Respondent: Not listed in the excerpt

Issues / Allegations / Violations

  • The appeal challenges the impugned orders of the Customs, Excise and Service Tax Appellate Tribunal dated 22‑07‑2025. Specific allegations or violations are not detailed in the provided excerpt.

Findings & Observations

  • The Supreme Court, after hearing counsel, decided to address procedural aspects of the appeal. No substantive findings on the merits of the original tribunal orders are provided in the excerpt.

Penalties / Settlements / Directions

  • No monetary penalties, settlements, or substantive directions were issued. The Court’s order is limited to procedural relief.

Corrective Actions & Future Obligations

  • The Court condoned the delay in filing the interlocutory application (IA No. 142664/2026) and granted leave, allowing the petitioner to proceed with the pending application. No further corrective actions are specified.

Final Ruling & Enforcement

  • Order 1: Delay in filing the interlocutory application is condoned.
  • Order 2: Leave is granted to the petitioner to pursue the application.
  • The order is signed by Assistant Registrar Jayant Kumar Arora.