Authority: Supreme Court of India

Order Date: 12-08-2026

Case Overview

  • Petitioner: M/S Vision Holidays; Respondent: Commissioner of GST and Central Excise.
  • Special Leave Petition No. 41154/2025 challenged the High Court of Madras judgment dated 01-04-2025 (WA No. 1019/2025).
  • Interlocutory applications filed: IA No. 227466/2026 (condonation of delay), IA No. 227467/2026 (condonation of delay in refiling/curing defects), IA No. 227463/2026 (exemption from filing copy of impugned judgment).
  • Hearing on 12-08-2026 before Hon'ble Justices Pamidighantam Sri Narasimha and Alok Aradhe; counsel for petitioner were Mr. K. V. Vijayakumar, Mr. K. V. Sriwas Narayanan, and Mr. K. V. Vibu Prasad.

Final Outcome

  • The Court condoned the delay in all three interlocutory applications.
  • The Court declined to interfere with the High Court’s April 1 2025 judgment.
  • The Special Leave Petition is dismissed; the interlocutory applications stand disposed.

Topics: GST Litigation, Supreme Court Decision