The Supreme Court, in Commissioner, CGST Appeal 1, Delhi Etc. v. Bharti Airtel Limited Etc., has dismissed the Review Petitions filed by the Revenue against its earlier order dated 8 August 2025 in SLP (Civil) Nos. 22060–22062 of 2025. The Review Petitions were considered by a Bench comprising Justice Vikram Nath and Justice Prasanna B. Varale and were dismissed by order dated 19 August 2026.
Background
The Revenue approached the Supreme Court by way of Review Petition (Civil), Diary No. 10915/2026, seeking reconsideration of the Court’s earlier orders passed on 8 August 2025 in Special Leave Petition (Civil) Nos. 22060, 22061 and 22062 of 2025. An application seeking condonation of delay in filing the review petition was also placed before the Court.
The Supreme Court condoned the delay and proceeded to consider the review petitions and the grounds raised by the Revenue.
Supreme Court’s Decision
After examining the review petitions and the grounds urged therein, the Supreme Court held that there was no error apparent on the face of the record in the impugned order which could justify reconsideration.
The Court accordingly found no merit in the review petitions and dismissed them. Pending applications, if any, were also disposed of.
The Record of Proceedings confirms that the matter was considered by circulation on 19 August 2026 and that the Review Petitions stood dismissed in terms of the signed order.
Key Legal Takeaway
The order reiterates the limited scope of the Supreme Court’s review jurisdiction. Mere disagreement with an earlier order does not by itself justify review; reconsideration requires an error apparent on the face of the record. In the present matter, the Court found no such error warranting interference with its earlier order.
Importantly, the present three-page order does not set out the substantive GST dispute or the detailed reasoning underlying the earlier SLP proceedings. Accordingly, the present decision is confined to rejection of the Revenue’s request for review and should not be read as containing any fresh determination on the underlying GST issues.
Case Details
Case: Commissioner, CGST Appeal 1, Delhi Etc. v. Bharti Airtel Limited Etc.
Court: Supreme Court of India
Bench: Justice Vikram Nath and Justice Prasanna B. Varale
Proceeding: Review Petition (Civil), Diary No. 10915/2026
Arising out of: SLP (Civil) Nos. 22060–22062 of 2025
Date of Decision: 19 August 2026
Result: Review Petitions dismissed
Verdict: In favour of Bharti Airtel / Respondents
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