VAT Appeal Delay: Supreme Court Condones Walmart’s Delay in Filing SLP, Issues Notice to Commercial Tax Dept [Read Order]

The Supreme Court has condoned the delay of Walmart India Private limited in filing the Special leave Petition ( SLP ) with regards to the VAT ( Value Added Tax )appeal delay. The court has issued notice to the respondent that is the DeputyCommissioner of Commercial Taxes.

The world’s largest retail corporation, Walmart’s Indian part has filed SLP before the apex court. It challenged the order of the Madhya Pradesh High Court dismissing the VAT appeal filed after 6 years of delay.

According to the High Court, the company had a well known legal and compliance team. It was the duty of the appellant - Walmart to follow up with the tax department about the decision / order once the hearing was completed.

“The one fact that this Court is unable to accept is the inordinate delay of six years by a company which has presence all over the world with a regular and professional legal team”, said the high court.

The order of the MP High Court was passed in July 2025. The petitioner approached the apex court in November 2025. Therefore, the petitioner sought the apex court to condone the delay which was condoned.

The court issued notice to the commercial tax department which shall be returnable within 4 weeks.

Advocates including Kumar Visalaksh, Gopal Mundhra, Udit Jain, Parth Parikh, Yash Prakash, Abhishek Vikas [AOR] appeared for Walmart India.

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