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.