Authority: Supreme Court of India
Order Date: 05-10-2026
Case Overview
- Parties: Union of India & Anr (Petitioner) vs Mahickra Chemicals Limited (Respondent).
- Origin: Special Leave Petition (Civil) Diary No. 37003/2026 arising from the impugned final judgment and order dated 28-11-2025 in SCA No. 7292/2025 passed by the High Court of Gujarat, Ahmedabad.
- Issue: The petition challenged the High Court’s holding that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 should apply to every pending proceeding as on the date of omission.
- Procedural Applications: IA No. 290823/2026 – condonation of delay in filing the SLP; IA No. 290828/2026 – condonation of delay in refiling the SLP.
- Court Proceedings: Heard on 05-10-2026 before Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran. Counsel for the petitioners (Revenue) appeared.
- Relevant Precedent: The Court noted that appeals arising out of the same issue had already been dismissed by this Court on 06-08-2026.
Order Details
1. Delay in filing and refiling the Special Leave Petition is condoned.
2. The learned counsel for the petitioners – Revenue – was heard.
3. The Court recorded the challenge concerning the omission of Rule 96(10) of the CGST Rules, 2017.
4. The Court took notice of the earlier dismissal of similar appeals on 06-08-2026.
5. In view of the foregoing, the Court held that nothing remains in the Special Leave Petition and consequently dismissed it.
6. Any pending applications, if any, shall also stand disposed of.
Final Outcome
- The Special Leave Petition filed by the Union of India and its associate is dismissed with no further relief granted. All related pending applications are ordered to be disposed of.
Topics: GST, Supreme Court, Tax Law