M/S Mrtc (INDIA) PVT. LTD. vs. The Principal Commnr. GST And Cx, Bbsr I

Held

The Court held that the order dated September 16, 2021, passed by the High Court, should be implemented. However, this implementation is explicitly made subject to the final outcome of C.A. No. 010763 of 2017, which is pending before the Supreme Court of India. The reasoning appears to be an acknowledgment of the pending higher judicial review and a pragmatic approach to allow interim measures while respecting the ultimate authority of the Supreme Court. The operative direction is to implement the previous order conditionally. No specific issues were expressly left undecided, as the Court proceeded to dispose of the application.

Facts

The petitioner, M/s. MRTC (INDIA) Pvt., Ltd., approached the High Court of Orissa at Cuttack. The case involves an application (I.A. No. 2553 of 2022) related to an earlier order dated September 16, 2021, passed by the same Court. The Opposite Parties are the Principal Commissioner, GST & CX, and another authority. The Senior Standing Counsel for the Opposite Party stated no objection to the prayer being granted. The Court was informed that the implementation of its order dated September 16, 2021, is subject to the outcome of C.A. No. 010763 of 2017 pending before the Supreme Court of India. The present application was disposed of based on this understanding.

Key Issues

The primary issue before the Court was the implementation of its previous order dated September 16, 2021, in light of a pending appeal before the Supreme Court. The Court had to decide whether to grant the prayer for implementation, subject to the outcome of the Supreme Court case. The petitioner sought the implementation of the Court's earlier order. The revenue, through its Senior Standing Counsel, indicated no objection to the prayer being granted, thereby implicitly agreeing to the implementation being conditional on the Supreme Court's decision.