Authority: Supreme Court of India

Order Date: 14-08-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 22095/2026 filed by Raj Enterprises seeking condonation of delay in filing IA No. 142609/2026.
  • Origin: Arising out of the impugned final judgment and order dated 11-12-2025 in SCA No. 11687/2024 passed by the High Court of Gujarat, Ahmedabad.
  • Respondents: Union of India and others.
  • Counsel for Petitioner: Mr. Prabhat Kaushik (AOR), Mr. Rakesh Kumar, Adv. Mr. Prabhat Kaushik, Adv. Mr. Gaurav Pachauri, Adv. Ms. Manju Aggarwal, Adv. Mrs. Puja Juneja, Adv. Ms. Shruti Jangid, Adv.
  • Counsel for Respondent: Mr. Raghvendra P Shankar, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Karan Lahiri, Adv. Mr. Bhuvan Kapoor, Adv. Mrs. Prerna Dhall, Adv. Mrs. Chanda Trikha, Adv.; Ms. Deepanwita Priyanka, AOR Ms. Priyal Sheth, Adv.
  • Bench: Hon'ble Mr. Justice Pamidighantam and Hon'ble Mr. Justice Narasimha.
  • Issue: Petitioners sought permission to challenge the legality and validity of the order dated 03.03.2026 passed by the Office of the Deputy Commissioner of State Tax, Mobile Squad, Gujarat State.

Final Outcome

1. Delay in filing the petition was condoned.

2. The Court refrained from interfering with the High Court’s earlier judgment but expressly allowed the petitioner to challenge the Gujarat State Tax order dated 03.03.2026.

3. No opinion was expressed on the merits of the tax order.

4. The Special Leave Petition was dismissed.

5. Any pending applications, if any, were ordered disposed of.

  • The order was digitally signed by Kapil Tandon on 2026.08.14 at 17:34:25 IST (Signature Not Verified).

Topics: Judicial Procedure, Taxation Dispute, Supreme Court Order