Authority: Supreme Court of India (Registrar Court)

Order Date: 10 August 2026

Case Overview

  • Petition: Commissioner of Central Goods and Service Tax & Ors. (Petitioner) vs M/s Water Tech Engineers & Anr. (Respondent No. 1) and other respondents, Special Leave Petition (Civil) Diary No. 50544/2025, SLP(C) No. 30231/2025.
  • Service on Respondent No. 1 was completed on 25‑Nov‑2025; no appearance has been entered.
  • Respondent No. 2’s counter‑affidavit filing was previously declined by order dated 16‑Jun‑2026.
  • Respondent No. 3 filed a counter‑affidavit that was deemed defective; counsel seeks time to cure the defects.
  • Counsel for the petitioner seeks fresh particulars regarding service on Respondent No. 2.

Final Outcome

  • Petitioner's counsel is granted a one‑week extension as a last opportunity to file fresh particulars concerning service on Respondent No. 2; if the steps are taken, a notice will be issued and the matter listed on 17‑Sep‑2026, otherwise the Registry will process the matter for listing before a Hon'ble Judge in Chambers for necessary directions.
  • Respondent No. 3 is granted one week to cure defects in its counter‑affidavit; the Registry will make a specific mention of this fact in the office report while placing the matter before the Hon'ble Court.
  • The Registry is directed to furnish a copy of this Record of Proceedings to the concerned Advocate‑on‑Record for information and compliance.

Topics: GST Enforcement, Court Procedure