Walmart India moves Supreme Court against MP HC Order on VAT Appeal Delay, Matter Listed Today
The high court said that “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
The renowned Walmart India Private limited has approached the Supreme court against the adversary order passed by Madhya Pradesh High Court. The matter is likely to be listed tomorrow, that is 6th January 2026. The civil appeal arising from the VAT appeal which was registered on 18th November 2025, Justice Aravind Kumar and Justice Prasanna B. Varle will hear the matter....
The renowned Walmart India Private limited has approached the Supreme court against the adversary order passed by Madhya Pradesh High Court. The matter is likely to be listed tomorrow, that is 6th January 2026.
The civil appeal arising from the VAT appeal which was registered on 18th November 2025, Justice Aravind Kumar and Justice Prasanna B. Varle will hear the matter.
Walmart India, the appellant filed the VAT appeal before the Jabalpur Bench of the Madhya Pradesh High Court against the order dated 15.02.2019 after a delay of 6 years. The company also filed applications for condonation of delay.
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The appellants were heard by the department on 15.02.2019. According to theappellant, it was under a bona fide belief that the matters were still pending. It was submitted that no copy of the appellate order was ever served on the company through prescribed modes such as post, courier, or email with digital signature, as required under Rule 57 of the M.P. VAT Rules.
Sanjay Agrawal, Senior Advocate submitted that the appellant came to know about the disposal of the appeals only in 2025, after making enquiries with the Registry. Therefore the delay was neither deliberate nor intentional.
The department opposed the appeal.
The Division Bench of Justices Atul Sreedharan and Amit Seth of the Madhya PradeshHigh Court observed that the explanation offered by Walmart India was wholly unsatisfactory.
The high court said that “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.”
According to the judges of the MP high court, once the appeals were heard in 2019, it was the duty of the appellant to follow up with the appellate authority regarding the decision. Instead, the same was taken nearly 5 years after the decision. Accordingly, the appeal of Walmart was dismissed by order dated 9th July 2025.
Presently, the company has filed a special leave petition before the Supreme court in the month of November 2025, which is likely to be listed tomorrow.
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