Union Of INDIA And 7 Ors. vs. Geep Industries (INDIA) PVT. LTD.
Held
The Court held that the review petitioners, Union of India and others, were not pressing the present review petition. This decision was based on the fact that the Hon'ble Apex Court had already disposed of the Special Leave Petition filed by the review petitioners against the impugned order dated October 5, 2020. The Apex Court's order dated July 22, 2022, had provided directions and extended the time for compliance. Consequently, the review petitioners chose not to pursue the review petition before the High Court. The Court noted that a copy of the Apex Court's order would be kept on record. The ratio decidendi is that if a party has pursued a higher remedy and obtained directions or a disposal from the Apex Court, they may withdraw or not press a pending review petition before the High Court.
Facts
This matter concerns a review petition filed by the Union of India and other Central Goods and Service Tax (CGST) authorities against an order dated October 5, 2020, passed by the Gauhati High Court in WP(C) No. 3695/2020. The original writ petition was filed by Geep Industries (India) Private Limited. The review petition was filed on January 4, 2021. Prior to this, the review petitioners had filed a Special Leave Petition (SLP) before the Hon'ble Apex Court against the same High Court order. The Apex Court, by an order dated July 22, 2022, disposed of the SLP with directions, extending the time for compliance with the High Court's order until November 30, 2022. In light of the Apex Court's directions, the review petitioners indicated they were not pressing the review petition.
Key Issues
1. Whether the review petition filed by the Union of India and CGST authorities is maintainable in light of the disposal of their SLP by the Hon'ble Apex Court. The review petitioners, Union of India and others, argued that they were not pressing the review petition. They relied on the order dated July 22, 2022, passed by the Hon'ble Apex Court in their SLP, which disposed of the matter with certain directions and extended the time for compliance. The respondent, Geep Industries (India) Private Limited, did not present any arguments as the review petitioners stated they were not pressing the petition.
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Page No.# 1/3 GAHC010000512021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Review.Pet./4/2021 UNION OF INDIA AND 7 ORS. THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF THE REVENUE) NEW DELHI. 2: THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX ASSAM CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 3: GST COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI- 110001. 4: GOODS AND SERVICE TAX NETWORK EAST WING WORLD MARK-1 AEROCITY NEW DELHI. 5: CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK DELHI- 110001. Page No.# 2/3 6: COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN G.S. ROAD GUWAHATI-06. 7: SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 8: ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 VERSUS GEEP INDUSTRIES (INDIA) PVT. LTD. A COMPANY INCORPORATED UNDER THE PROVISIONS O
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