Vision Holidays SLP Restored After 1-Day Delay

Authority: Supreme Court of India (Chamber)

Order Date: 20 July 2026

Case Overview

• Petitioners: M/s Vision Holidays (represented by counsel Mr. K. V. Vijayakumar, Mr. K. V. Sriwas Narayanan, Mr. K. V. Vibu Prasad).
• Respondent: The Commissioner of GST and Central Excise.
• Proceedings: Miscellaneous Application Diary No. 2912/2026 in Special Leave Petition (C) Diary No. 41154 of 2025.
• Issues: Petition sought condonation of a one‑day delay in filing the restoration application (IA No. 97858/2026) and restoration of the SLP.
• Background: The petitioner filed the restoration application one day later than the prescribed period, prompting a request for condonation and reinstatement of the SLP.

Final Outcome

1. The Court recognized a delay of one day in filing the restoration application and, for the reasons stated in the petition, condoned the delay.

2. The restoration application (IA No. 97858/2026) was allowed.

3. The Special Leave Petition was restored to its original number (Diary No. 41154 of 2025).

4. The miscellaneous application (Diary No. 2912/2026) was disposed, thereby concluding the matter.

Topics: Legal Procedure, GST Compliance