Authority: Supreme Court of India
Order Date: 21 July 2026
Case Overview
- Petitioners: The Commissioner of Commercial Taxes (Petitioner) vs. M/s Ambuja Cements Limited (Respondent).
- Review Petition (Civil) No. 26086/2026 sought a review of the Court’s order dated 06‑Nov‑2025 that dismissed Civil Appeal Nos. 7219‑7226/2019.
- The same grounds and prayers had previously been raised in Miscellaneous Application Nos. 455‑462 of 2026, filed after the dismissal of the civil appeals.
- During the hearing of those Miscellaneous Applications, the Court heard both parties at length and, on 13‑Feb‑2026, dismissed the applications with a specific clarification that the 06‑Nov‑2025 order would not affect any other matter under the Rajasthan Sales Tax Act, 1994 and the Rajasthan Value Added Tax Act, 2003.
- The Review Petition was found defective; despite communications, the petitioner’s counsel did not cure the defects.
Final Outcome
- Delay in filing the Review Petition was condoned.
- The Review Petition was dismissed both for being defective and on merits, as the issues had already been considered and clarified.
- The Court ordered that any pending applications, if any, shall stand disposed of.
Topics: Taxation, Judicial Review