Case Details

  • Case Name: Assistant Commissioner (Anti Evasion) & ANR. vs Aerocom Cushions Private Limited
  • Petition: Special Leave Petition (Civil) Diary No.26041/2026, arising out of impugned final judgment and order dated 09-01-2026 in WP No.2145/2025 passed by the High Court of Judicature at Bombay at Nagpur
  • Court/Authority: Supreme Court of India, Court No.7, Section IX
  • Order No.: IA No.145680/2026 (Condonation of Delay in Filing)
  • Date of Order: 22-05-2026
  • Period of Violation/Dispute: Not specified in the order

Parties Involved

  • Petitioners: Assistant Commissioner (Anti Evasion) & ANR.
  • Respondents: Aerocom Cushions Private Limited
  • Counsel for Petitioners: Mr. S Dwarkanath, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. Anmol Chandan, Adv.; Mr. Padmesh Mishra, Adv.; Mr. Shambhavi Sharma, Adv.; Mr. Shaswat Parihar, Adv.
  • Counsel for Respondents: Mr. Vinay Sharaff, Adv.; Mr. Dev Agrawal, Adv.; Mr. Divyanshu Rai, AOR; Mr. Shubh Gautam, Adv.
  • Bench: Hon'ble Mr. Justice Dipankar Datta, Hon'ble Mr. Justice Satish Chandra Sharma

Issues / Allegations / Violations

  • The petition sought condonation of delay in filing the application IA No.145680/2026. Specific substantive allegations or violations are not detailed in the order.

Findings & Observations

  • The Supreme Court condoned the delay in filing the application.
  • The Court was not inclined to interfere with the impugned judgment and order of the High Court dated 09-01-2026.
  • Consequently, the Special Leave Petition was dismissed.

Penalties / Settlements / Directions

  • No monetary penalties, settlements, or financial sanctions were imposed.

Corrective Actions & Future Obligations

  • No specific corrective actions or future compliance obligations were directed beyond the dismissal of the petition.

Final Ruling & Enforcement

  • Delay condoned in IA No.145680/2026.
  • Special Leave Petition dismissed; the High Court’s judgment stands.
  • Pending applications, if any, shall stand disposed of.
  • The order was pronounced on 22-05-2026 by the Supreme Court bench.