Union Of India vs. Munjaal Manishbhai Bhatt

COURT NO.9

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s). 21703/2022 (Arising out of impugned final judgment and order dated 06-05-2022 in SCA No. 1350/2021 passed by the High Court Of Gujarat At Ahmedabad)

UNION OF INDIA & ANR.

Petitioner(s)

VERSUS

MUNJAAL MANISHBHAI BHATT & ORS.

Respondent $(s)$

(FOR ADMISSION and I.R. and IA No.161939/2022-CONDONATION OF DELAY IN FILING and IA No.161938/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH

SLP(C) No. 23187/2022 (III)

(FOR ADMISSION and I.R. and IA No.178585/2022-CONDONATION OF DELAY IN FILING and IA No.178586/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.178584/2022-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

SLP(C) No. 249/2023 (III) (FOR ADMISSION and I.R. and IA No.191805/2022-CONDONATION OF DELAY IN FILING and IA No.191809/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.191807/2022-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

$W.P.(C)$ No. 1382/2023 (X) (FOR ADMISSION)

Diary No(s). 25034/2024 (XIV) (IA No.175811/2024-CONDONATION OF DELAY IN FILING and $TA$ No.175813/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.175807/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

Date: 01-10-2024 These petitions were called on for hearing today.

CORAM:

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH

™Petitioner(s) Mr. Arvind P Datar, Sr. Adv. Mr. Vivek Jain, AOR Mr. Sandeep Bagmar, Adv. Ms. Suchitra Kumbhat, Adv.

Mr. Rajat Jain, Adv. Mr. Sadiq Noor, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. N Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Arijit Prasad, Adv. Mr. Rupesh Kumar, Adv. Mr. Rajat Nair, Adv. Mr. Udai Khanna, Adv. Ms. Swati Ghildiyal, Adv. For Respondent(s) Mr. Gurmeet Singh Makker, AOR Mr. Manish Bhatt, Sr. Adv. Mr. Malak Manish Bhatt, AOR Ms. Samridhi, Adv. Mr. Avinash Poddar, Adv. Mr. Anant Kumar Vatsya, Adv. Mr. Devendra Singh, AOR Ms. Diva Singh, Adv. Ms. Deepanwita Priyanka, AOR Mr. Arvind P Datar, Sr. Adv. Mr. Vivek Jain, AOR Mr. Sandeep Bagmar, Adv. Ms. Suchitra Kumbhat, Adv. Mr. Rajat Jain, Adv. Mr. Sadiq Noor, Adv.

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

It is stated at the bar by learned senior counsel for the respective parties that the Notification impugned before the High Court have been stuck down by the Delhi High Court also following the Gujarat High Court's judgment. However, demands are being made on the basis of the said Notification throughout the country.

In the circumstances, pending consideration of these petitions, there shall be no coercive steps nor any

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adjudication of any show-cause notice that may have been issued to the respondents-assessees on the basis of the impugned Notification until further orders.

Further the directions of the High Court for refund shall be complied with by the appellant-Union of India. The refund shall be made within a period of four weeks from today. This is however, subject to the result of these petitions.

Learned counsel Mr. Sanjeev Sharma for the respondent No.4 in Diary No(s). 25034/2024 submitted that he has instructions to appear for the said respondent. Let Memo of Appearance or Vakalatnama be filed accordingly.

List thereafter.

(RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)