Authority: Supreme Court of India
Order Date: 11-08-2026
Case Overview
- Petitioners: M/S RISHI KUMAR AND SONS (HUF)
- Respondents: STATE OF CHHATTISGARH & ORS.
- Origin: Special Leave Petition (Civil) Diary No.35565/2026 arising from impugned final judgment and order dated 25-03-2026 in WPT No.32/2026 of the High Court of Chhattisgarh, Bilaspur.
- Interlocutory Applications: IA No.220960/2026 (condonation of delay), IA No.220964/2026 (exemption from filing C/C), IA No.220972/2026 (exemption from filing O.T.), IA No.220967/2026 (permission to file additional documents).
- Hearing Date: 11-08-2026 before Hon'ble Justices J.B. Pardiwala and K. Vinod Chandran.
- Counsel for Petitioner: Mr. Nikhil Purohit, Adv.; Mr. Harpreet Singh Gupta, Adv.; AOR Mr. Jatin Lalwani.
Order Details
1. Delay in filing is condoned.
2. The High Court declined to entertain the writ petition because the petitioner has an efficacious alternative remedy by preferring an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) at the Chhattisgarh Bench.
3. The High Court noted that e‑filing has already commenced in the Tribunal.
4. The Supreme Court grants the petitioner 30 days to prefer the appropriate GSTAT appeal.
5. The Special Leave Petition is disposed of accordingly.
6. Any pending applications, if any, shall stand disposed of.
Final Outcome
- The Special Leave Petition is dismissed; the petitioner’s delay is condoned, and the petitioner is directed to file an appeal before the GST Appellate Tribunal within 30 days. All other pending applications are ordered disposed.
Topics: GST Appeal, Supreme Court Order