Case Name: Commissioner of CGST and CE Pune I vs. M/S Thermax Ltd.
Court/Authority: Supreme Court of India, Civil Original Jurisdiction.
Case No.: Civil Appeal No(s). 7823-7826/2024.
Order/Decision No.: Not separately numbered; order dated 25‑05‑2026.
Date of Order: 25 May 2026.
Period of Dispute: Not specified; relates to earlier proceedings before the Customs, Excise and Service Tax Appellate Tribunal (CEAT).
Interlocutory Applications: IA No. 106070/2026 (Early Hearing), IA No. 165704/2023 (Exemption from filing copy of impugned judgment), IA No. 165708/2023 (Stay Application).
Parties Involved
Appellant: Commissioner of CGST and CE Pune I (representing the Central Government’s tax authority).
Respondent: M/S Thermax Ltd.
Counsel for Appellant: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi, Mrs. Neelakshi Bhadauria, Mr. Advitya Awasthi.
Counsel for Respondent: Mr. V. Lakshmikumaran, Ms. Nitum Jain, Ms. Neha Choudhary, Mr. Swastik Mishra, Ms. Medha Sinha, Mr. Atrey GC, Ms. Charanya Lakshmikumaran (AOR).
Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
Issues / Allegations / Violations
The appellant challenged the order(s) of the Customs, Excise and Service Tax Appellate Tribunal, alleging errors in law and fact.
Specific grounds of the challenge are not detailed in the order, but the appellant sought relief through early hearing, exemption from filing a copy of the impugned judgment, and a stay of the CEAT order.
Findings & Observations
The Supreme Court observed that the CEAT had not committed any error in law or fact.
Consequently, the Court found no basis to interfere with the impugned order under its jurisdiction (Article 136 of the Constitution).
Penalties / Settlements / Directions
No monetary penalties, fines, or settlements were imposed on either party.
Corrective Actions & Future Obligations
The Court did not prescribe any corrective measures or future compliance obligations for Thermax Ltd or the tax authority.
Final Ruling & Enforcement
Civil Appeals 7823‑7826/2024 are dismissed in terms of the signed order placed on file.
All pending interlocutory applications (including the early hearing, exemption, and stay applications) are disposed of.
The order is final and enforceable as of 25 May 2026.
