Connect Residuary Private Limited vs. Union Of India

COURT NO.8

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Civil Appeal No(s). 2948/2023

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.

Appellant(s)

VERSUS

M/S SAFARI RETREATS PRIVATE LIMITED & ORS.

Respondent(s)

([PART-HEARD BY : HON'BLE ABHAY S. OKA AND HON'BLE SANJAY KAROL,<br>JJ.
IA No. 143362/2022 - INTERVENTION APPLICATION
IA No. 85070/2023 - INTERVENTION APPLICATION
IA No. 155456/2021 - INTERVENTION APPLICATION
IA No. 143041/2022 - INTERVENTION APPLICATION
IA No. 80750/2023 - INTERVENTION APPLICATION
IA No. 155121/2021 - INTERVENTION APPLICATION
IA No. 139524/2022 - INTERVENTION APPLICATION
IA No. 29512/2023 - INTERVENTION APPLICATION
IA No. 125166/2021 - INTERVENTION APPLICATION
IA No. 139522/2022 - INTERVENTION APPLICATION
IA No. 29510/2023 - INTERVENTION APPLICATION
IA No. 68740/2021 - INTERVENTION APPLICATION
IA No. 125017/2022 - INTERVENTION APPLICATION
IA No. 195509/2022 - INTERVENTION APPLICATION
IA No. 83623/2022 - INTERVENTION APPLICATION
IA No. 177265/2022 - INTERVENTION APPLICATION
IA No. 115862/2023 - INTERVENTION APPLICATION
IA No. 68185/2022 - INTERVENTION APPLICATION
IA No. 153735/2022 - INTERVENTION APPLICATION
IA No. 115861/2023 - INTERVENTION APPLICATION
IA No. 68177/2022 - INTERVENTION APPLICATION
IA No. 152568/2022 - INTERVENTION APPLICATION
IA No. 115860/2023 - INTERVENTION APPLICATION
IA No. 6627/2022 - INTERVENTION/IMPLEADMENT
IA No. 177764/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS
IA No.180492/2023 - INTERVENTION APPLICATION
IA No.189091/2023 - INTERVENTION APPLICATION
IA No.189073/2023 - INTERVENTION APPLICATION
IA No.192041/2023 - INTERVENTION APPLICATION
IA No.192044/2023 - INTERVENTION APPLICATION

WITH W.P.(C) Nos.804/2022 and 1030/2022

C.A. No. 2949/2023

Genetic ADMISSION and I.R. and IA No.179838/2022-CONDONATION OF DELAY FILING and IA No.179839/2022-EXEMPTION FROM FILING C/C OF THE After the PUGNED JUDGMENT and IA No.179837/2022-PERMISSION TO FILE PETITION<br>1254<br>After the PUGNED JUDGMENT and IA No.179837/2022-PERMISSION TO FILE PETITION "(SLP/TP/WP/..))

W.P.(C) Nos.1036/2022, 90/2023 W.P.(C) No. 846/2023 (FOR ADMISSION and IA No.161033/2023-STAY APPLICATION) W.P.(C) No. 847/2023 Date : 12-10-2023 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE SANJAY KAROL For Appellant(s) in CA No.2948/2023 Mr. N. Venkataraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Inderjit Prasad,Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Mr. Mohd. Akhil, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. T.S. Sabarish, Adv. Mr. Lalit Mohan,Adv. Ms. Sonu Bhatnagar,Adv. Mr. V.Chandrashekara Bharati,Adv. Ms. Amritha Chandramouli,Adv. Mr. Rahul Vijay Kumar,Adv. Mr. Shivshankar G.,Adv. Ms. Shruti Shivkumar,Adv. Ms. Monica Benjamin,Adv. Ms. Nishtha Mittal,Adv. Mr. Saurabh Chaudhary,Adv. Mr. Vijaya Nand Tripathi,Adv. Ms. Ankita Anilkumar Singh,Adv. in WP 804/2022 Mr. Arvind P Datar, Sr. Adv. Mr. Vipin Jain, Adv. Mr. Vinay Saraf, Adv. Mr. Vishal Agrawal, Adv. Mr. Sasi Prabhu, Adv. Mr. Ravi Bharuka, AOR Mr. Ankit Agarwal, Adv. Mr. Abhishek Deodhar, Adv. Mr. Rahul Unnikrishnan, Adv. Ms. Ritu Jain, Adv. Ms. Aditi Jain, Adv.

in WP 1030/2022	Mr. Sujit Ghosh,Adv.<br>Ms. Mannat Waraich , AOR<br>Ms. Anshika Agarwal,Adv.<br>Ms. Priyanka Rathi,Adv.<br>Ms. Ashwini Chandrasekaran,Adv.<br>Ms. Shubhangi Gupta,Adv.
	in CA No.2949/2023 Mr. Abhishek A. Rastogi, Adv.<br>Mr. Nikhil Jain, AOR<br>Mr. Pratyushprava Saha, Adv.<br>Ms. Divya Jain, Adv.<br>Ms. Meenal Songiri, Adv.
	in WP No.1036/2022 Mr. Mukul Rohatgi, Sr. Adv.<br>Mr. Abhishek A. Rastogi, Adv.<br>Mr. Nikhil Jain, AOR<br>Ms. Ranjeeta Rohatgi, Adv.<br>Mr. Pratyushprava Saha, Adv.<br>Ms. Divya Jain, Adv.<br>Mr. Vinod<br>Kumar Jain, Adv.<br>Mr. Vinod Kumar Jain, Adv.<br>Ms. Pooja M Rastogi, Adv.<br>Ms. Monica Dhingra, Adv.<br>Ms. Meenal Songire, Adv.
in WP No.90/2023	Ms. Priyanka Rathi, Adv.<br>Mr. Ashwini Kumar, Adv.<br>Mr. Pallav Mongia, AOR<br>Mr. Vijay Deora, Adv.<br>Mr. Jayesh Gupta, Adv.
and 847/2023	in WP Nos.846/2023 Mr. Abhishek A Rastogi, Adv.<br>Mr. Ajay Singh, Adv.<br>Mr. Shubham Singh, AOR<br>Ms. Pooja M Rastogi, Adv.<br>Ms. Meenal Songire, Adv.<br>Mr. Renita Alex, Adv.
For Respondent(s)<br>No.1 in CA 2948/<br>2023	Mr. Abhratosh Majumdar,Sr.Adv.<br>Mr. Avra Majumdar,Adv.<br>Mr. Ramesh Patodia,Adv.<br>Mr. S Sukumaran, Adv.<br>Mr. Anand Sukumar, AOR<br>Mrs.Megha Agarwal,Adv.<br>Mr. Bhupesh Kumar Pathak, Adv.<br>Mrs. Ruche Anand, Adv.<br>Mrs. Meera Mathur, AOR

For Res.Nos.1 & 2 in<br>WP No.804/2022<br>Nos.1030/2022 &<br>90/2023<br>For Res.Nos.1-3 & 6<br>in CA No.2949/2023<br>For Res.Nos.1-4 in<br>WP No.1036/2022	Mr. N. Venkataraman, A.S.G.<br>Mr. Arijit Prasad, Sr. Adv.<br>For Res.Nos.1-3 in WP Mr. Mukesh Kumar Maroria, AOR<br>Mr. Rupesh Kumar, Adv.<br>Mr. S.A. Haseeb, Adv.<br>Mr. Mohd. Akhil, Adv.<br>Ms. Swarupama Chaturvedi, Adv.<br>Mr. T.S. Sabarish, Adv.<br>Mr. Lalit Mohan,Adv.<br>Mr. Inderjit Prasad,Adv.<br>Ms. Sonu Bhatnagar,Adv.<br>Mr. V.Chandrashekara Bharati,Adv.<br>Ms. Amritha Chandramouli,Adv.<br>Mr. Rahul Vijay Kumar,Adv.<br>Mr. Shivshankar G.,Adv.<br>Ms. Shruti Shivkumar,Adv.<br>Ms. Monica Benjamin,Adv.<br>Ms. Nishtha Mittal,Adv.<br>Mr. Saurabh Chaudhary,Adv.<br>Mr. Vijaya Nand Tripathi,Adv.
For Res.No.4 in<br>CA No.2948/2023	Ms. Ankita Anilkumar Singh,Adv.<br>Mr. Suvendu Suvasis Dash, AOR<br>Ms. Swati Vaibhav, Adv.<br>Ms. Shruti Vaibhav, Adv.<br>Mr. Priyonkoo Anjan Gogoi, Adv.
For Res.Nos.4, 5<br>& 7 in CA<br>No.2949/2023	Ms. Nitya Thakur,Adv.<br>Mr. Rajasmit Mondal,Adv.<br>Mr. Shivam Saini,Adv.<br>Mr. Prasenjeet Mohapatra, AOR
For intervenor(s)<br>IA No.184938/2023	Mr. Abhratosh Majumdar, Sr. Adv.<br>Mr. Avra Mazumder, Adv.<br>Mr. S Sukumaran, Adv.<br>Mr. Anand Sukumar, AOR<br>Mr. Bhupesh Pathak, Adv.<br>Mrs. Ruche Anand, Adv.
IA No.68177/2022	Mr. Arvind P Datar, Sr. Adv.<br>in CA No.2948/2023 Mr. Vipin Jain, Adv.<br>Mr. Vinay Shraff, Adv.<br>Mr. Vishal Aggrawal, Adv.<br>Mr. Ravi Bharuka, AOR<br>Ms. Tuhina Sinha,Adv<br>Mr. Ankit Agarwal, Adv.<br>Mr. Abhishek Deodhar, Adv.<br>Mr. Sasi Prabhu, Adv.

IA No.6627/2022	Mr. V Raghuraman, Sr. Adv.<br>Mr. Bhanumurthy J, Adv.<br>Mr. C R Raghavendra, Adv.<br>Mrs. Sandhya Raghuraman, Adv.<br>Mr. Shivam Batra, AOR
139524/2022 and<br>139522/2022	IA Nos.155121/2021,Mr. Vikram Nankani, Sr. Adv.<br>Mr. Sparsh Bhargava, Adv.<br>Ms. Ishita Farsaiya, Adv.<br>Mr. Rahul Jain, AOR
IA No.153735/2022	Mr. Tarun Gulati,Sr.Adv.<br>Mr. Kishore Kunal, AOR<br>Ms. Ankita Prakash,Adv.
IA No.125166/2021	Mr. Naresh Jain, Adv.<br>Ms. Arti Singh,Adv.<br>Mr. Alok Kumar,Adv.<br>Mr. Vikas Mehta, AOR
IA Nos.125017/2022 Mr. J.K. Mittal, Adv.<br>and 152568/2022	Ms. Vandana Mittal, Adv.<br>Ms. Aashna Suri, Adv.<br>Mr. Nagarkatti Kartik Uday, AOR
IA Nos.189073/2023,Mr. Naresh Jain, Adv.<br>189091/2023,<br>192041/2023 and<br>192044/2023	Mr. Mahaveer Jain,Adv.<br>Mr. Alok Kumar, Adv.<br>Mr. Rameshwar Prasad Goyal, AOR
IA No.68185/2022	Mr. Vinay Shraff,Adv.<br>Mr. Ravi Bharuka, AOR<br>Mr. Ankit Agarwal,Adv.
IA No.85070/2023	Mr. Vipin Jain,Adv.<br>Mr. Vishal Aggarwal,Adv.<br>Mr. Ankit Kanodia,Adv.<br>Ms. Tuhina Sinha,Adv.<br>Mr. Ravi Bharuka, AOR<br>Mr. Abhishek Deodhar,Adv.<br>Mr. Ankit Agarwal,Adv.<br>Ms. Aditi Jain,Adv.
IA No.180492/2023	Mr. Vipin Jain,Adv.<br>Mr. Ravi Bharuka, AOR<br>Mr. Sasi Prabhu,Adv.<br>Mr. Vishal Aggarwal,Adv.<br>Mr. Abhishek Deodhar,Adv.<br>Mr. Ankit Agarwal,Adv.

IA Nos.115860, Mr. Abhishek A Rastogi, Adv. 115861 and 115862 Mr. Nikhil Jain, AOR of 2023 Ms. Divya Jain, Adv. Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Monica Dhingra, Adv. Mr. Vinod Kumar Jain, Adv.

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

Submissions are heard.

Judgment is reserved.

We grant time of two weeks to the learned counsel appearing for the parties to put in brief written submissions.

We make it clear that the brief written submissions must contain only those submissions which are canvassed across the Bar and there shall not be any new submission.

(ASHISH KONDLE)	(ANITA MALHOTRA)	(AVGV RAMU)
COURT MASTER	AR-CUM-PS	COURT MASTER