ANI TECHNOLOGIES PRIVATE LIMITED vs THE UNION OF INDIA — SLP(C) No. 3185/2026

Case under Indirect Taxation : Service Tax Section IX. Status: Disposed.

Disposed

CNR: SCIN010012762026

Filing Date

08-Jan-2026

Registration No

SLP(C) No. 3185/2026

Diary Number

1276/2026

Order Date

29-Jan-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jun-2026

Acts & Sections

Indirect Taxation : Service Tax Section IX

Petitioner(s)

  1. 1.ANI TECHNOLOGIES PRIVATE LIMITED

    Adv. VISHNU KANT

Respondent(s)

  1. 1.THE UNION OF INDIA

Case History

  1. Case disposedDisposed

  2. 29-Jan-2026

    ROP - of Main CaseView PDF

  3. 29-Jan-2026

    Fresh

    Hon'ble The Chief Justice and Hon'ble Mr. Justice Joymalya Bagchi

  4. 08-Jan-2026

    Case filed

    Registration No. SLP(C) No. 3185/2026

View Full Judgment
casestatus.in Summary

The Supreme Court dismissed ANI Technologies Private Limited's special leave petition challenging the High Court's interpretation of Section 73(4B)(b) of the Finance Act, 1994, finding the High Court's decision correct. However, the Court permitted the petitioner to file a statutory appeal before the Appellate Authority within four weeks, which shall be entertained on merits without any impediment. This case analysis is maintained by casestatus.in based on publicly available court records.

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