UNION OF INDIA vs RUHI SIRAJ MAKDA — SLP(C) No. 9859/2026

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

Disposed

CNR: SCIN010089412026

Filing Date

11-Feb-2026

Registration No

SLP(C) No. 9859/2026

Diary Number

8941/2026

Order Date

13-Mar-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 23-May-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 III-B

Petitioner(s)

  1. 1.UNION OF INDIA

    Adv. GURMEET SINGH MAKKER

Respondent(s)

  1. 1.RUHI SIRAJ MAKDA

Case History

  1. Case disposedDisposed

  2. 13-Mar-2026

    ROP - of Main CaseView PDF

  3. 13-Mar-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe

  4. 11-Feb-2026

    Case filed

    Registration No. SLP(C) No. 9859/2026

View Full Judgment
casestatus.in Summary

The Supreme Court heard a Special Leave Petition filed by the Union of India against Ruhi Siraj Makda on 13-03-2026, challenging the High Court of Gujarat's judgment dated 14-08-2025. The Court condoned the delay in filing and dismissed the petition, declining to interfere with the High Court's order, though it left open the ASG's submission regarding Rule 96 of the GST Rules, 2017 for consideration in an appropriate future case. All pending applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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