Authority: Supreme Court of India

Order Date: 18 July 2026

Case Overview

  • Petitioner: Assistant Commissioner Commercial Taxes Special Circle, Udaipur.
  • Respondent: Hindustan Zinc Ltd.
  • The petition arises from an impugned final judgment and order dated 23‑04‑2025 in SBCRP No. 169/2014 passed by the High Court of Judicature for Rajasthan at Jodhpur.
  • Applications filed: IA No. 193923/2026 (condonation of delay in filing), IA No. 193927/2026 (condonation of delay in refiling/curing defects), IA No. 193924/2026 (exemption from filing O.T.).
  • Hearing was conducted on 17‑07‑2026 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 and on each of the three applications listed above.
  • The matter is directed to be returnable for further hearing on 24‑08‑2026.

Topics: Tax Litigation; Court Orders