Authority: Supreme Court of India
Order Date: 16-06-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 36322/2026 filed by M/S. Varun Enterprises challenging the final judgment and order dated 16‑01‑2026 in WT No. 2150/2024 of the Allahabad High Court.
- Respondents: Additional Commissioner Grade 2 (Appeal) and others.
- Multiple Interlocutory Applications (IA No. 179481/2026, 179482/2026, 180167/2026, IA No. 179833/2026, 179834/2026, 180096/2026) sought condonation of delay, exemption from filing O.T., and permission to file additional documents.
- Counsel for petitioner, Advocate‑on‑Record Pawanshree Agrawal, argued that the pre‑deposit requirement introduced by amendment effective 01‑10‑2025 could not be applied to an order dated 14‑10‑2024.
Final Outcome
- The Court condoned the delay in filing the interlocutory applications.
- A notice is to be issued, returnable on 14‑08‑2026.
- Petitioners are permitted to file an appeal without the pre‑deposit, subject to the final disposition of the present Special Leave Petition.
Topics: Court Procedure, Appeal Pre‑Deposit Requirement