Supreme Court Dismisses SEHER Tax Appeal

Authority: Supreme Court of India (Civil Appeal No., Diary No. 61717/2026)

Order Date: 26 October 2026

Case Overview

• Parties: M/S. SEHER (Appellant) vs. Commissioner of Central Excise and CGST, Delhi East (Respondent).
• Origin: Appeal against the High Court of Delhi judgment dated 07 July 2026 in SERTA No.21/2026.
• Related Applications: IA No. 314698/2026 seeking condonation of delay in filing IA No. 314696/2026 and grant of interim relief.
• Counsel for Petitioner: Mr. Rajat Mittal (AOR), Mr. S C Kamra, Mr. Shivam Kamra, Mr. Himanshu Chakrabarty, Mr. Priyanshu.
• Counsel for Respondent: Not listed.

Final Outcome

• The Court condoned the delay in filing.
• The appeal was dismissed in terms of the signed order.
• All pending applications, if any, were ordered disposed of.

Topics: Tax Litigation, Supreme Court Decision