M/S SHIVA ENTERPRISES vs PRINCIPAL COMMISSIONER — SLP(C) No. 10374/2026

Case under Indirect Taxation : Goods and Services Tax, Integrated Goods and Services Tax, State Goods and Services Tax, Ut Goods and Services Tax. Section I-B. Status: Disposed.

Disposed

CNR: SCIN010041522026

Filing Date

21-Jan-2026

Registration No

SLP(C) No. 10374/2026

Diary Number

4152/2026

Order Date

16-Mar-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 07-Jun-2026

Acts & Sections

Indirect Taxation : Goods and Services Tax, Integrated Goods and Services Tax, State Goods and Services Tax, UT Goods and Services Tax. Section I-B

Petitioner(s)

  1. 1.M/S SHIVA ENTERPRISES

    Adv. JINENDRA JAIN

Respondent(s)

  1. 1.PRINCIPAL COMMISSIONER

Case History

  1. Case disposedDisposed

  2. 16-Mar-2026

    ROP - of Main CaseView PDF

  3. 16-Mar-2026

    Fresh

    Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Satish Chandra Sharma

  4. 21-Jan-2026

    Case filed

    Registration No. SLP(C) No. 10374/2026

View Full Judgment
casestatus.in Summary

Summary: In this Special Leave Petition hearing dated 16-03-2026, M/S Shiva Enterprises challenged a High Court of Delhi order from 30-10-2025. The Supreme Court bench (Justices Dipankar Datta and Satish Chandra Sharma) condoned the delay in filing and dismissed the petition, declining to interfere with the High Court's judgment. All pending interlocutory applications stand disposed of, concluding the matter. This case analysis is maintained by casestatus.in based on publicly available court records.

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