ITEM NO.5 COURT NO.11 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No.64823/2025 [Arising out of impugned final judgment and order dated 05-03-2025 in EA No. 60670/2023 05-03-2025 in EA No. 51033/2015 05-08-2025 in MO No. 61573/2025 05-08-2025 in MO No. 61574/2025 passed by the Customs, Excise & Service Tax Appelate Tribunal (Cestat), Chandigarh] M/S KHURANA OLEO CHEMICALS UNIT II Petitioner(s) VERSUS COMMISSIONER OF CENTRAL EXCISE CHANDIGARH I Respondent(s) [IA No. 15817/2026 - CONDONATION OF DELAY IN FILING IA No. 15821/2026 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 15813/2026 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT] Date : 06-02-2026 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KUMAR HON'BLE MR. JUSTICE K. VINOD CHANDRAN For Petitioner(s) :Ms. Charanya Lakshmikumaran, AOR Mr. V Lakshmikumaran, Adv. Ms. Nitum Jain, Adv. Mr. Swastik Mishra, Adv. Ms. Neha Choudhary, Adv. Ms. Medha Sinha, Adv. For Respondent(s) : UPON hearing the counsel, the Court made the following O R D E R Delay condoned. Applications for exemption from filing a certified copy of the impugned judgment is allowed. Issue notice. Tag with C.A. No. 002990/2023, titled 1
‘Commissioner, Central Goods And Services Tax Commissionerate Vs. M/S Wipro Enterprises Pvt. Ltd.’ (KRITIKA TIWARI) (NIKITA SINGH) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH) 2
ITEM NO.37 COURT NO.4 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATEAppellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Date : 09-01-2026 This matter was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Appellant(s) : Mr. N Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Ms. Nisha Bagchi, Sr. Adv. Mr. Udai Khanna, Adv. Ms. Shagun Thakur, Adv. Mr. Annirudh Sharma-ii, Adv. For Respondent(s) : Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Nitum Jain, Adv. Ms. Medha Sinha, Adv. Mr. Swastik Mishra, Adv. UPON hearing the counsel the Court made the following O R D E R List on 10.04.2026. (B. LAKSHMI MANIKYA VALLI) (MANOJ KUMAR) COURT MASTER (SH) COURT MASTER (NSH)
ITEM NO.39 COURT NO.5 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(S). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE APPELLANT(S) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. RESPONDENT(S) IA NO. 62643/2023 - EX-PARTE STAY IA NO. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Date : 15-09-2025 This matter was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE R. MAHADEVAN For Appellant(s) : Mr. N Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Ms. Nisha Bagchi, Sr. Adv. Mr. Udai Khanna, Adv. Ms. Shagun Thakur, Adv. Mr. Annirudh Sharma-ii, Adv. For Respondent(s) : Ms. Charanya Lakshmikumaran, AOR Ms. Nitum Jain, Adv. Ms. Neha Choudhary, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Medha Sinha,Adv. Mr. Swasiti Mishra, Adv. UPON hearing the counsel the Court made the following O R D E R List on 09.01.2026. (B. LAKSHMI MANIKYA VALLI) (DIVYA BABBAR) COURT MASTER (SH) COURT MASTER (NSH)
ITEM NO.54 COURT NO.5 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(S).2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE APPELLANT(S) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. RESPONDENT(S) IA NO. 62643/2023 - EX-PARTE STAY IA NO. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Date : 14-07-2025 This matter was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE K.V. VISWANATHAN For Appellant(s) : Mr. N Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Ms. Nisha Bagchi, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Udai Khanna, Adv. Ms. Shagun Thakur, Adv. Mr. Annirudh Sharma-ii, Adv. For Respondent(s) : Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Mr. Ayush Agarwal, Adv. Ms. Nitum Jain, Adv. UPON hearing the counsel the Court made the following O R D E R List on 15.09.2025. (B. LAKSHMI MANIKYA VALLI) (DIVYA BABBAR) COURT MASTER (SH) COURT MASTER (NSH)
ITEM NO.43 COURT NO.8 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(S). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Appellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) (IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 20-01-2025 This matter was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA For Appellant(s) Mr. N Venkataraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Mr. Udai Khanna, Adv. Mrs. Shagun Thakur, Adv. Mr. Annirudh Sharma -ii, Adv. Mr. G.s Makker Aor, Adv. For Respondent(s) Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Mr. Ayush Agarwal, Adv. Ms. Falguni Gupta, Adv. UPON hearing the counsel the Court made the following O R D E R list on 24.03.2025. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
ITEM NO.51 COURT NO.9 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Appellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) (IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 04-11-2024 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE PANKAJ MITHAL For Appellant(s) Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Sr. Adv. Ms. Nisha Bagchi, Sr. Adv. Mr. Udai Khanna, Adv. Mr. Shagun Thakur, Adv. Mr. Annirudh Sharma, Adv. Mr. G. S. Makker, AOR Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Falguni Gupta, Adv. Mr. Ayush Agarwal, Adv. Ms. Neha Choudhary, Adv. UPON hearing the counsel the Court made the following O R D E R List on 20.01.2025. (NEETU SACHDEVA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
ITEM NO.42 COURT NO.11 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Appellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) (IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 20-08-2024 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For Appellant(s) Mr. N Venkataraman, A.S.G. Mr. Nisha Bagchi, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Udai Khanna, Adv. Mrs. Shagun Thakur, Adv. Mr. Kumar Gaurav, Adv. Mr. Annirudh Sharma -II, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. G.S Makker AOR For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Falguni Gupta, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Neha Choudhary, Adv. UPON hearing the counsel the Court made the following O R D E R List on 04.11.2024. (NEETU SACHDEVA) (RAM SUBHAG SINGH) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
ITEM NO.51 COURT NO.11 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Appellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) (IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 17-05-2024 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For Appellant(s) Mr. N Venkataraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Nisha Bagchi, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Udai Khanna, Adv. Mrs. Shagun Thakur, Adv. Mr. Annirudh Sharma -ii, Adv. For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. Ms. Umang Motiyani, Adv. Ms. Jyoti Pal, Adv. UPON hearing the counsel the Court made the following O R D E R List on 20.08.2024. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
ITEM NO.56 COURT NO.8 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2990/2023 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Appellant(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) (IA No. 62643/2023 - EX-PARTE STAY IA No. 62644/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 07-08-2023 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE ARAVIND KUMAR For Appellant(s) Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Mr. Udai Khanna, Adv. Mrs. Shagun Thakur, Adv. Mr. Annirudh Sharma -ii, Adv. Mr. Hemant Kumar, Adv. For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Falguni Gupta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. UPON hearing the counsel the Court made the following O R D E R List on 21.11.2023. (SONIA GULATI) (BEENA JOLLY) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)
ITEM NO.20 COURT NO.14 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 10241/2023 (Arising out of impugned final judgment and order dated 23-08-2022 in EA No. 60202/2021 passed by the Customs, Excise And Service Tax Appellate Tribunal) COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE Petitioner(s) VERSUS M/S WIPRO ENTERPRISES PVT. LTD. Respondent(s) ( IA No.62642/2023-CONDONATION OF DELAY IN FILING and IA No.62644/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.62643/2023-EX-PARTE STAY ) Date : 17-04-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE DIPANKAR DATTA For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Mr. Udai Khanna, Adv. Ms. Shagun Thakur, Adv. Mr. Akshay Jain, Adv. Mr. Sundeep Pandhi, Adv. Mr. Arkaj Kumar, Adv. For Respondent(s) Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. 1
Mr. V Lakshmikumaran, Adv. accepts notice on behalf of the respondent. (HARSHITA UPPAL) (MATHEW ABRAHAM) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH) 2