Authority: Supreme Court of India

Order Date: 01-10-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 11367/2026 filed by the Commissioner of Commercial Tax (Petitioner) against M/s Ujaas Energy Ltd (Respondent).
  • Origin: Arises from the impugned final judgment and order dated 12‑08‑2025 in VATA No. 49/2021 passed by the High Court of Madhya Pradesh at Indore.
  • Interim Applications (IA):
  • IA No. 268407/2026 – Condonation of delay in filing.
  • IA No. 268413/2026 – Condonation of delay in refiling/curing the defects.
  • IA No. 268408/2026 – Exemption from filing copy of the impugned judgment.
  • IA No. 268409/2026 – Exemption from filing O.T.
  • Counsel: For the petitioner – Ms. Mrinal Gopal Elker, AOR Ms. Tanya Aggarwal, Adv. Mr. Srajan Yadav; counsel for the respondent not listed.
  • Bench: Hon’ble Mr. Justice Ujjal Bhuyan and Hon’ble Mr. Justice Atul S. Chandurkar.

Final Outcome

  • The Court ordered that the matter be listed for further hearing on 05‑10‑2026, thereby granting the requested condonation of delays and exemptions in the interim applications.

Topics: Tax Dispute, Supreme Court Procedure