The Commissioner Of Service Tax vs. Silverline Estates

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s).6181/2022

(Arising out of impugned final judgment and order dated 15-01-2021 in CEA No. 46/2014 passed by the High Court of Karnataka at Bengaluru)

THE COMMISSIONER OF SERVICE TAX Petitioner(s)

VERSUS

M/S SILVERLINE ESTATES Respondent(s)

(WITH IA No. 51066/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 142056/2023 – INTERVENTION/IMPLEADMENT, IA No. 69764/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

Date : 20-09-2024 This petition was called on for hearing today.

CORAM :

Sanjay Kumar

16:50:24 IST Reason:

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA

For Petitioner(s) Mr. Mukesh Kumar Maroria, AOR

For Respondent(s) Mr. Alok Kumar, Adv. Ms. Somya Yadava, Adv. Mr. Kunal Arora, Adv. Ms. Divyansh Soni, Adv. Mr. G. N. Reddy, AOR Mr. Neelanjana Rao M., Adv. Ms. T. Nagini Vijaya Lakshmi, Adv. Mr. Pai Amit, AOR Ms. Pankhuri Bhardwaj, Adv. Mr. Abhiyudaya Vats, Adv.

UPON hearing the counsel the Court made the following O R D E R

1 By a Circular dated 6 August 2024 of the Revenue Division, Judicial Cell (Central Board of Indirect Taxes & Customs), Ministry of Finance, the monetary threshold of the tax effect for filing an appeal to the Supreme Court has been increased Digitally signed by Date: 2024.09.20 Signature Not Verified

from Rupees two crores to Rupees five crores. The Additional Solicitor General has confirmed that the tax effect in the present matter is less than Rupees five crores.

• 2 Taking note of the above statement, the Special Leave Petition is disposed of. Any questions of law arising from the petition are left open.
• 3 Mr Amit Pai, counsel, seeks the permission of the Court to withdraw the impleadment application so as to enable his client to pursue such remedies as are available in law.
• 4 The application is permitted to be withdrawn.
• 5 Pending application(s), if any, shall stand disposed of.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR) ADDITIONAL REGISTRAR ASSISTANT REGISTRAR