Authority: Supreme Court of India

Order Date: 27-10-2026

Case Overview

  • Parties: Union of India, Department of Revenue, Excise Commissioner & Ors (Petitioner) vs M/s Garg Furnace Limited (Respondent).
  • Origin: Impugned final judgment and order dated 19-11-2025 in CWP No. 31754/2025 passed by the High Court of Punjab & Haryana, Chandigarh.
  • Interlocutory applications: IA No. 307907/2026 (condonation of delay in filing), IA No. 307910/2026 (condonation of delay in refiling/curing defects), IA No. 276340/2026 (condonation of delay in filing), IA No. 276345/2026 (condonation of delay in refiling/curing defects), IA No. 59777/2026 (IV‑B) for admission and I.R., IA No. 326610/2026 (condonation of delay in filing).
  • Counsel for petitioner: Mr. N Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V C Bharathi, Adv.; Mr. Nachiketa Joshi, Adv.; Mr. Amit Sharma II, Adv.; Mr. Abhishek Khanna, Adv.
  • Counsel for respondent: not listed.

Order

  • The Court ordered issuance of notice on all the listed applications for condonation of delay as well as on the Special Leave Petitions.
  • The matter was tagged with SLP (C) No. 28945/2025 for further procedural tracking.

Final Outcome

  • Notices to be issued; the applications will be considered in subsequent hearings; the SLP remains pending.

Topics: Taxation, Judicial Review