M/S SINGHA SINGH ROY AND ASSOCIATE PRIVATE LTD vs COMMISSIONER OF SERVICE TAX-II, KOLKATA — SLP(C) No. 12310/2026

Case under Indirect Taxation : Service Tax Section I-B. Status: Disposed.

Disposed

CNR: SCIN010193412026

Filing Date

31-Mar-2026

Registration No

SLP(C) No. 12310/2026

Diary Number

19341/2026

Order Date

10-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 26-Apr-2026

Acts & Sections

Indirect Taxation : Service Tax Section I-B

Petitioner(s)

  1. 1.M/S SINGHA SINGH ROY AND ASSOCIATE PRIVATE LTD

    Adv. SWARNENDU CHATTERJEE

Respondent(s)

  1. 1.COMMISSIONER OF SERVICE TAX-II, KOLKATA

Case History

  1. Case disposedDisposed

  2. 10-Apr-2026

    ROP - of Main CaseView PDF

  3. 10-Apr-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  4. 31-Mar-2026

    Case filed

    Registration No. SLP(C) No. 12310/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed M/S Singha Singh Roy and Associate Private Ltd's Special Leave Petition against the Commissioner of Service Tax-II, Kolkata, finding no grounds to interfere with the High Court's order. The Court held that the petitioner failed to comply with mandatory pre-deposit requirements under Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994. The petitioner is granted two months to make the required pre-deposit in accordance with law. This case analysis is maintained by casestatus.in based on publicly available court records.

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