Case Details

  • Case Name: Special Leave Petition (Civil) Diary No(s). 65083/2025 & 65581/2025 (arising from High Court judgments WT No. 5409/2025 and WT No. 5399/2025 dated 14‑Oct‑2025)
  • Court/Authority: Supreme Court of India
  • Judges: Hon’ble Mr. Justice Aravind Kumar, Hon’ble Mr. Justice Prasanna B. Varale
  • Order Date: 22‑May‑2026
  • Period of dispute: Relates to tax orders dated 14‑Oct‑2025; specific period not stated

Parties Involved

  • Petitioner: M/s Surendra Prasad Yarlagadda
  • Respondent: Assistant Commissioner of State Tax & Others
  • Petitioner’s Counsel: Mr. Vivek Sarin, Adv.; Aakarshan Aditya, AOR; Ms. Divyanshi Singh, Adv.; Mr. Satish C. Kaushik, Adv.; Mr. Dhruv Dev Gupta, Adv.; Ms. Nandita Singhal, Adv.; Mr. Vibhu Tiwari, Adv.
  • Respondent’s Counsel: Not listed

Issues / Allegations / Violations

  • Petition sought condonation of delay in refiling/curing defects (IA Nos. 143379/2026, 143378/2026, 145444/2026, 145427/2026, 145424/2026, etc.).
  • Petition sought exemption from filing copy of the impugned judgment and exemption from filing other documents (O.T.).
  • Underlying dispute concerns the High Court’s tax orders dated 14‑Oct‑2025 in WT No. 5409/2025 and WT No. 5399/2025.

Findings & Observations

  • The Court found no ground to interfere with the impugned orders of the High Court.
  • The Court condoned the delay in refiling the petitions.

Penalties / Settlements / Directions

  • No monetary penalties, settlements, or fines were imposed.
  • The Special Leave Petitions were dismissed.

Corrective Actions & Future Obligations

  • Any pending applications, if existent, shall stand disposed of as per the order.

Final Ruling & Enforcement

  • The Supreme Court dismissed the petitions and ordered the disposal of pending applications.
  • The order is effective immediately, with no further action required from the parties.