Supreme Court Issues Hotel Pai Vista SLP Notice

Authority: Supreme Court of India

Order Date: 23-09-2026

Case Overview

• Petitioner: M/s. Hotel Pai Vista; Respondent: Additional Commissioner of Central Tax.
• The petition arises from an impugned final judgment and order dated 24-04-2026 passed by the High Court of Karnataka in WA No. 1108/2026.
• Petition is a Special Leave Petition (Civil) Diary No. 49455/2026, accompanied by an application for condonation of delay in filing (IA No. 267995/2026).
• Hearing was conducted on 21-09-2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.

Final Outcome

• The Court ordered that notice be issued on the Special Leave Petition(s) as well as on the application for condonation of delay.
• The matter was to be tagged with SLP (C) No. 22321 of 2026.

Topics: Taxation, Judicial Procedure