Authority: Supreme Court of India
Order Date: 13 July 2026
Case Overview
- Petitioners: Commissioner of GST and CCE, Chennai.
- Respondent: Sundaram Finance Ltd.
- Appeal arises from the impugned final judgment and order dated 18‑12‑2025 in STA No. 40272/2022 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
- The specific relief sought was condonation of delay in filing IA No. 189811/2026 and an ex‑parte stay of IA No. 189813/2026.
- The matter was listed before a two‑judge bench comprising Hon’ble Mr. Justice Ujjal Bhuyan and Hon’ble Mr. Justice Atul S. Chandurkar.
Final Outcome
- The Court ordered that the delay in filing the interlocutory application be condoned.
- The Court directed that a notice be issued to the parties concerning the proceedings.
Topics: Taxation, Judicial Proceedings