Union Of India Ministry Of Finance Through The Secretary vs. Gandhi Safe And Allied Industries Ltd. Through Its Partner Arjun Dev Gandhi S/O. Late Shri Amir Chand Gandhi

ITEM NO.212 COURT NO.1 SECTION III

BEFORE THE SUPREME COURT SPECIAL LOK ADALAT

PROCEEDING OF

Civil Appeal No(s). 6652/2018

UNION OF INDIA & ORS. Appellant(s)

VERSUS

INDSUR GLOBAL LTD. Respondent(s)

WITH

C.A. No. 7317/2018 (XI-A)

SLP(C) No. 33234-33247/2016 (XII) (to be Listed before Hon'ble court alongwith main matter SLP(C) 28309/15 and other conneceted matters as per Ld Registrar's order dated 10.10.2017 when all matters are completed IA No. 29/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 11145/2016 (IV-B)

SLP(C) No. 12787/2016 (IV-B) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016)

SLP(C) No. 11769/2016 (IV-B)

SLP(C) No. 27543/2016 (IV-B) (IA No.3/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 36345/2016 (XII) (FOR WITHDRAWAL OF CASE / APPLICATION ON IA 141794/2022 IA No. 141794/2022 - WITHDRAWAL OF CASE / APPLICATION)

C.A. No. 10672/2017 (XIV-A)

C.A. No. 1065/2019 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 5972/2019)

C.A. No. 1609/2019 (IV-C) SLP(C) No. 22485-22486/2019 (IX) Digitally signed by Gulshan Kumar Arora Date: 2024.08.08 16:31:45 IST Reason: Signature Not Verified

(FOR APPLICATION FOR RECTIFICATION ON IA 55735/2020) SLP(C) No. 4911/2022 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 39968/2022) SLP(C) No. 4247/2022 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 34386/2022) SLP(C) No. 9473/2016 (III) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2015) SLP(C) No. 32127/2015 (XII) SLP(C) No. 10127/2016 (IV-B) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 2/2016) SLP(C) No. 10126/2016 (IV-B) SLP(C) No. 11156/2016 (IV-B) SLP(C) No. 28299/2015 (III) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2015) SLP(C) No. 30593-30594/2015 (XII) SLP(C) No. 35257/2015 (XI-A) C.A. No. 1045/2019 (XII) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 2/2015) C.A. No. 7293/2018 (III) C.A. No. 7315/2018 (XI-A) SLP(C) No. 1232/2016 (XII) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 2/2016) C.A. No. 7318/2018 (XI-A) SLP(C) No. 6735-6740/2016 (XII) (IA No. 35234/2017 - I/A FOR SUBSTITUTED SERVICE (PUBLICATION)) SLP(C) No. 7559/2016 (IV-B) SLP(C) No. 11154/2016 (IV-B)

SLP(C) No. 11772/2016 (IV-B)

SLP(C) No. 11771/2016 (IV-B)

SLP(C) No. 14547/2016 (IV-B)

SLP(C) No. 27542/2016 (IV-B) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3/2016)

SLP(C) No. 37979/2016 (XI)

SLP(C) No. 17752-17753/2017 (XIV)

C.A. No. 11183-11184/2017 (XIV-A)

C.A. No. 7733/2019 (III) (As FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 146680/2019 FOR APPLICATION FOR RECTIFICATION ON IA 56507/2020)

C.A. No. 7734/2019 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 148841/2019 FOR APPLICATION FOR RECTIFICATION ON IA 55732/2020)

Date : 29th July, 2024

PRESENT : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA MR. KAPIL SIBAL, SENIOR ADVOCATE MR. VIPIN NAIR, ADVOCATE-ON-RECORD

For Appellant(s) Mr. N. Venkataraman, A.S.G. (Not Present) Mr. Arijit Prasad, Sr. Adv. Ms. Nisha Bagchi, Sr. Adv. Mr. V. Chandrasekhar Bharthi, Adv. Ms. Sunita Rao, Adv. Ms Anamika Agarwal, Adv. Mr. Gurmeet Singh Makker, AOR Mr. V.C. Bharathi, Adv. Ms. Priyanka Das, Adv. Mr. T. S. Sabarish, Adv. Mr. Rupesh Kumar, Adv. Ms. Nisha Bagchi, Adv. Mr. Anmol Chandan, Adv. Mr. B. Krishna Prasad, AOR Mr. Mukesh Kumar Maroria, AOR

3

Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Prithvi Pal, AOR M/S. Khaitan & Co., AOR Ms. Meera Mathur, AOR Mr. Balaji Srinivasan, AOR Mr. T. R. B. Sivakumar, AOR Mr. Siddhesh Shirish Kotwal, AOR Ms. Ana Upadhyay, Adv. Ms. Manya Hasija, Adv. Mr. Tejasvi Gupta, Adv. Mr. Pawan Upadhyay, Adv. Mr. T. Illayarasu, Adv. Mr. Sunil Kumar Verma, AOR Mr. Sunil Kumar Verma, Adv. Ms. Prashi Tyagi, Adv. M/S. Ap & J Chambers, AOR Mr. Rajesh Kumar, AOR Ms. Amita Singh Kalkal, AOR Mr. Awanish Sinha, AOR Mr. Prem Ranjan Kumar, Adv. Mr. Sanjib Kumar Mohanty, Adv. Mr. Anand Sukumar, AOR Mr. Shibashish Misra, AOR Mr. M.p. Parthiban, AOR Ms. Priyaranjani Nagamuthu, Adv. Mr. R. Sudhakaran, Mr. Bilal Mansoor, Adv/ Mr. Shreyas Kaushal, Adv. Mr. S. Geyolin Selvam, Adv. Mr. Alagiri K, Adv. Mr. Mahesh Agarawal, Adv. Mr. Ankur Saigal, Adv. Mr. M.s. Ananth, Adv. Mr. Karan Verma, Adv. Mr. E. C. Agrawala, AOR Mr. Sanjay Sarin, Adv.

Ms. Gagan Deep Kaur, Adv. Mr. Anuj Singh, Adv. Mr. Dinkar Kalra, AOR Mr. Mukesh Kumar Maroria, AOR Mr. T. G. Narayanan Nair, AOR Mr. Shibu Devasia Olickal, Adv. Ms. Samyuktha H Nair, Adv. Mr. T. Mahipal, AOR

A W A R D

• 1 The dispute between the parties has been referred for determination to the Lok Adalat.
• 2 The tax effect of the subject matter of the special leave petitions and the appeals is falling below the threshold contained in the circular dated 22 August 2019 of the Central Board of Indirect Taxes and Customs.
• 3 The Special Leave Petition and the Appeals are disposed of as not pressed.
• 4 Court fee be refunded as per rules.

………………………………………… …………………………………………

[Vipin Nair, AOR] [Kapil Sibal, Sr Adv]

………………………………………….J ………………………………………….J [Manoj Misra] [J B Pardiwala]

…………………………………………….CJI [Dr Dhananjaya Y Chandrachud]