Authority: Supreme Court of India

Order Date: 22-08-2026

Case Overview

  • Petitioner: Commissioner of Central Excise and Service Tax
  • Respondent: Rich Feel Health and Beauty Pvt Ltd
  • Application: Miscellaneous Application No. 2433/2026 (arising from impugned final judgment dated 16-03-2026 in D No. 70362/2025)
  • Bench: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjeev Sachdeva
  • Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv., Mr. Sarthak Karol, Adv., Ms. Disha Thakar, Adv., Mr. Adarsh Kumar Pandey, Adv.
  • Counsel for Respondent: Mr. Atmaram N.S. Nadkarni (Sr. Adv.), Mr. Salvador Santosh Rebello (AOR), Ms. Manisha Gupta (Adv.), Ms. Deepti Arya (Adv.), Ms. Arzu Paul (Adv.), Ms. Himanshi Nagpal (Adv.), Ms. Moulishree Pathak (Adv.), Mr. Nishant Kumar (Adv.), Mr. Devesh Khandelwal (Adv.)
  • Subject Matter: Appeal against Registrar’s order under VAT Rule 5 (Interlocutory Application D. No.317396/2025 in M.A. Diary No. 70362/2025)

Final Outcome

  • The Court found no reason to entertain the rejection of the interlocutory application and therefore dismissed the application.
  • The Miscellaneous Application was consequently disposed of, leaving the Registrar’s original order in force.

Topics: Tax Litigation, Supreme Court Decision