Union Of India vs. Tomy M. A

Court:Supreme Court of India
Judge:Hon'ble Abhay S. Oka, Pankaj Mithal
Case Status:Disposed
Order Date:2 Nov 2023
CNR:SCIN010169532014

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Order Issued After Hearing

Purpose:

Next Week / Week Commencing / C.O.Week

Before:

Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal

Stage:

Indirect Taxes Matters : Service Tax

Remarks:

Dismissed

Listed On:

11 Feb 2023

In:

Judge

Category:

UNKNOWN

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Order Text

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.6451 OF 2019

UNION OF INDIA & ORS. ...Appellant(s)

Vs.

INSTITUTE OF ADVANCE STUDIES ...Respondent(s)

WITH

CIVIL APPEAL NOS. 6695/2019, 6468/2019, 6467/2019, 6466/2019, 1772/2020, 6473/2019, 8386-8391/2019, 6452/2019, 6456/2019, 6454/2019,6453/2019,6469/2019, 6459/2019, 6471/2019,6465/2019, 6470/2019, 6472/2019, 6460/2019,6457/2019,6462/2019,6458/2019, 6455/2019, 6461/2019, 6463/2019 and 6464/2019

O R D E R

Heard the learned Additional Solicitor General appearing for the appellants and we have perused the operative part of the impugned judgment of the Division Bench of the High court.

The relief specifically granted by the Division Bench is limited to those who are parties before the Court. Further clarification made by the Division Bench is that it was not making a universal declaration in respect of all institutions in whatever manner they are being conducted. Again, the Court has reiterated that the declaration granted under the impugned judgments will apply to the parties to Digitally signed by Anita Malhotra Date: 2023.11.04 12:55:01 IST Reason: Signature Not Verified

1

the appeals who are the petitioners in the Writ Petitions and the Department is free to examine the cases of the parties who are not before the Court independently in accordance with law.

Hence, we decline to interfere with the impugned judgments, while reiterating what is observed by the Division Bench regarding liberty available to the appellants to consider the cases of other parties on their own merits in accordance with law. The appeals are accordingly dismissed.

However, the question of law is kept open.

..........................J. (ABHAY S.OKA)

..........................J. (PANKAJ MITHAL)

NEW DELHI; November 02, 2023.

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

Civil Appeal No(s). 6451/2019

UNION OF INDIA & ORS. Appellant(s)

VERSUS

INSTITUTE OF ADVANCE STUDIES Respondent(s)

WITH C.A. Nos. 6695/2019, 6468/2019, 6467/2019, 6466/2019, 1772/2020, 6473/2019,

C.A. No. 8386-8391/2019 (IA No.148742/2019-STAY APPLICATION)

C.A. Nos. 6452/2019, 6456/2019, 6454/2019, 6453/2019, 6469/2019, 6459/2019, 6471/2019, 6465/2019, 6470/2019, 6472/2019, 6460/2019, 6457/2019, 6462/2019, 6458/2019, 6455/2019, 6461/2019, 6463/2019 and C.A. No. 6464/2019

Date : 02-11-2023 These appeals were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL

For Appellant(s)

  • Mr. Vikramjit Banerji, A.S.G. Mr. Arijit Prasad, Sr. Adv.
  • Ms. Chinmayee Chandra, Adv.
  • Mr. Vanshaja Shukla, Adv.
  • Mr. Mukesh Kumar Maroria, AOR
  • Mr. B. Krishna Prasad, AOR

For Respondent(s)

  • Mr. A. Karthik, AOR
  • Mr. Cherian Punnoose,Adv.
  • Mr. Arsh Khan,Adv.
  • Ms. Smrithi Suresh,Adv.
  • Ms. Sreepriya K.,Adv.
  • Mr. Rajeev Mishra,Adv.
  • Mr. Sanand Ramakrishnan, AOR
  • Mr. Shiv Gopal Mishra,Adv.
  • Mr. Madan M.Bora,Adv.

Mr. E. M. S. Anam, AOR

Ms. Udita Singh, AOR Mr. Renjith B.Marar,Adv. Ms. Lakshmi N. Kaimal, AOR Ms. Ashu Jain,Adv. Mr. Davesh Kumar Sharma,Adv. Mr. Arun Poomulli,Adv. Dr. M.P.Raju, Adv. Dr. George Giri, Adv. Mr. Babu Malayil, Adv. Ms. Mary Scaria, Adv. Ms. Jasmin Kurian Giri, Adv. Mr. Shaji Sebastian, Adv. Mr. Ginesh P, Adv. Mr. Maneesh Narayanan, Adv. Mr. Abhay Singh, Adv. Mr. P. George Giri, AOR Mr. Nishe Rajen Shonker, AOR Mr. M. T. George, AOR Mr. James P. Thomas, AOR

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

The appeals are dismissed in terms of the signed order.

Pending application also stands disposed of.

(ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER (Signed order is placed on the file.)

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