M/S INDIAN TOURS AND TRAVELS vs THE JOINT COMMISSIONER OF CENTRAL TAX — SLP(C) No. 12046/2026

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

Disposed

CNR: SCIN010155702026

Filing Date

13-Mar-2026

Registration No

SLP(C) No. 12046/2026

Diary Number

15570/2026

Order Date

08-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 17-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 XII-A

Petitioner(s)

  1. 1.M/S INDIAN TOURS AND TRAVELS

    Adv. SUNITA SHARMA

Respondent(s)

  1. 1.THE JOINT COMMISSIONER OF CENTRAL TAX

Case History

  1. Case disposedDisposed

  2. 08-Apr-2026

    ROP - of Main CaseView PDF

  3. 08-Apr-2026

    Fresh

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  4. 13-Mar-2026

    Case filed

    Registration No. SLP(C) No. 12046/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court disposed of the special leave petition filed by Indian Tours and Travels against the Joint Commissioner of Central Tax. While upholding the High Court's dismissal based on availability of alternative statutory remedies, the Court clarified that the petitioner's failure to explain delay shall not bar the alternative remedy if filed within three weeks. The Court granted interim protection staying recovery of the demanded amount for three weeks, allowing the petitioner time to pursue appellate remedies. This case analysis is maintained by casestatus.in based on publicly available court records.

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