Authority: Supreme Court of India
Order Date: 16-06-2026
Case Overview
- Petitioners: M/S. VARUN ENTERPRISES (represented by Advocate‑on‑Record Pawanshree Agrawal and AOR Aakriti Goel).
- Respondents: Additional Commissioner Grade 2 (Appeal) & Others.
- Origin: Special Leave Petition (Civil) Diary No. 36322/2026 arising from an impugned final judgment and order dated 16-01-2026 in WT No. 2150/2024 of the Allahabad High Court.
- Related Applications: IA No. 179481/2026 (condonation of delay), IA No. 179482/2026 (exemption from filing O.T.), IA No. 180167/2026 (permission to file additional documents/facts/annexures); and IA No. 179833/2026, IA No. 179834/2026, IA No. 180096/2026 covering the same reliefs.
- Additional procedural linkage: Tagged with Special Leave Petition (Civil) Diary No. 28833/2026.
- Counsel’s argument: The appealable order was passed on 14-10-2024, whereas the amendment prescribing a pre‑deposit requirement became effective only on 01-10-2025; therefore, the pre‑deposit should not be a condition for filing the further appeal.
- Bench: Hon'ble Mr. Justice S.V.N. Bhatti and Hon'ble Mr. Justice Atul S. Chandukar (Partial Court Working Days Bench).
Final Outcome
1. Delay in filing the listed IAs is condoned.
2. Notice to the respondents is ordered, returnable on 14-08-2026.
3. Petitioners are permitted to file the appeal without the pre‑deposit, subject to the eventual outcome of the present Special Leave Petition.
4. The matter is tagged with SLP Diary No. 28833/2026 for further reference.
Topics: Legal Procedure, Appeal Pre‑Deposit, Court Orders