Case Details

  • Case Name: Commissioner of CGST and CE Pune vs M/s Thermax Ltd.
  • Civil Appeal Nos.: 7823‑7826/2024
  • Court: Supreme Court of India
  • Judges: Hon’ble Mr. Justice Pamidighantam Sri Narasimha, Hon’ble Mr. Justice Alok Aradhe
  • Date of Order: 25‑05‑2026
  • Reference Applications: IA No. 106070/2026 (Early Hearing), IA No. 165704/2023 (Exemption from filing C/C), IA No. 165708/2023 (Stay)

Parties Involved

  • Appellant: Commissioner of CGST and CE Pune
  • Respondent: M/s Thermax Ltd.
  • Counsel for Appellant: N. Venkataraman (ASG), Gurmeet Singh Makker (AOR), V.C. Bharathi, Neelakshi Bhadauria, Advitya Awasthi
  • Counsel for Respondent: V. Lakshmikumaran, Nitum Jain, Neha Choudhary, Swastik Mishra, Medha Sinha, Atrey GC, Charanya Lakshmikumaran (AOR)

Issues / Allegations / Violations

  • The specific issues, alleged breaches, or statutory violations are not detailed in the order excerpt.

Findings & Observations

  • The Court indicated it was not inclined to interfere with the impugned order under Article 136 jurisdiction.

Penalties / Settlements / Directions

  • No monetary penalties, settlements, or specific directions were stipulated.

Corrective Actions & Future Obligations

  • No corrective actions or future obligations were outlined.

Final Ruling & Enforcement

  • The Civil Appeal is dismissed.
  • All accompanying interlocutory applications, if any, are disposed of.