Connect Residuary Private Limited vs. Union Of India

ITEM NO.1501

COURT NO.6

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

Respondent $(s)$ M/S SAFARI RETREATS PRIVATE LIMITED & ORS.

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

C.A. No. 2949/2023

W.P.(C) Nos.1036/2022, 90/2023, 846/2023 and 847/2023

Date: 03-10-2024 These matters were called on for pronouncement of judgment today.

For Appellant(s)

• Mr. N.Venkatraman, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Sonu Bhatnagar, Adv. Mr. Indrajit Prasad, Adv. Ms. Ankita Singh, Adv. Mr. Deepak Kumar, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Ms. Garima Gupta, Adv. Ms. Meenal Songire, Adv. Mr. Shubham Singh, AOR 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. Ms. Shrishti Agarwal, Adv. Mr. Rohit Agarwal, Adv.
  • Ms. Tuhina, Adv.

Ms. Priyanka Rathi, Adv. Ms. Ashwini Chandrasekaran, Adv. Ms. Shubhangi Gupta, Adv. Mr. Pallav Mongia, AOR Mr. Abhishek A Rastogi, Adv. Mr. Nikhil Jain, AOR Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Divya Jain, Adv. Ms. Divyasha Mathur, Adv. Mr. Sujit Ghosh, Sr. Adv. Ms. Mannat Waraich, AOR Ms. Anshika Aggarwal, Adv. For Respondent(s) Mr. N.Venkatraman,ASG Mr. Arijit Prasad,Sr.Adv. Mr. Sonu Bhatnagar,Adv. Mr. Indrajit Prasad,Adv. Ms. Ankita Singh,Adv. Mr. Deepak Kumar,Adv. Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Abhratosh Majumdar, Sr. Adv. Mr. S. Sukumaran, Adv. Mr. Avra Mazumdar, Adv. Mr. Ramesh Patodia,Adv. Mr. Anand Sukumar, Adv. Mrs. Megha Kapoor, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mrs. Ruche Anand, Adv. Ms. Meera Mathur, AOR Mr. Suvendu Suvasis Dash, AOR Mr. Prasenjeet Mohapatra, AOR Mr. D. L. Chidananda, AOR Mr. Naresh Jain, Adv. Mrs. Arti Agrawal, Adv. Mr. Mahaveer Jain, Adv. Mrs. Neha Anchlia, Adv. Mr. Alok Kumar, Adv. Mrs. Ujjawala Chaturvedi, Adv. Mr. Rishabh Jain, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Abhratosh Majumdar, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. J K. Mittal, Adv. Mr. Mukesh Choudhary, Adv. Ms. Vandana Mittal, Adv. Mr. Nagarkatti Kartik Uday, AOR 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. Mr. Shrishti Agarwal, Adv. Mr. Rohit Agarwal, Adv. Mr. Abhishek A Rastogi, Adv. Mr. Nikhil Jain, AOR Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Divya Jain, Adv. Ms. Divyasha Mathur, Adv. Mr. V Raghuraman, Sr. Adv. Mr. Cr Raghavendra, Adv. Mr. J Bhanu Murthy, Adv. Mrs. Sandhya Raghuraman, Adv. Mr. Shivam Batra, AOR Mr Rahul Jain, AOR Mr. Vikas Mehta, AOR Mr. Naresh Jain, Adv. Mrs. Arti Agrawal, Adv. Mrs. Neha Anchlia, Adv. Mr. Alok Kumar, Adv. Mr. Rishabh Jain, Adv.

Hon'ble Mr. Justice Abhay S.Oka pronounced the Reportable judgment of the Bench comprising His Lordship and Hon'ble Mr. Justice Sanjay Karol.

The applications for intervention are allowed.

The Civil Appeals are partly allowed and the Writ Petitions are rejected in terms of the signed Reportable judgment.

Pending applications also stand disposed of.

(Anita Malhotra) (AVGV RAMU) AR-CUM-PS Court Master (Signed Reportable judgment is placed on the file.)