M/S Satguru Print And Packers vs. Union Of INDIA And Others
Held
The High Court, in adherence to judicial discipline, refrained from expressing any opinion on the legality, validity, and propriety of Circular No. 80/54/2018-GST dated 31.12.2018. The Court held that the present petition would be governed by the judgment to be passed by the Supreme Court in the aforementioned Special Leave Petition, and the Supreme Court's decision would be binding on this case. The interim order passed in the petition was directed to continue to operate and be governed by the final adjudication of the Supreme Court. No specific issue was left undecided; rather, the adjudication was deferred pending the Supreme Court's decision.
Facts
The petitioner, M/s Satguru Print and Packers, filed a writ petition challenging Circular No. 80/54/2018-GST dated 31.12.2018 and seeking directions to withdraw Annexures P-4, P-5, and P-7. The respondents are the Union of India and the State of Himachal Pradesh. The High Court noted that the subject matter of the challenge, specifically Circular No. 80/54/2018-GST dated 31.12.2018, was already under consideration before the Supreme Court of India in SLP (c) Diary No. 17041/2024, titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr. The Supreme Court had passed an order on 15.04.2025 regarding the filing of counter affidavits and processing the matter for listing.
Key Issues
1. Whether the High Court should adjudicate on the legality and validity of Circular No. 80/54/2018-GST dated 31.12.2018 when the same issue is pending before the Supreme Court of India. Petitioner's contention: The petitioner sought to quash the impugned circular and direct the respondents to withdraw related annexures. Respondents' contention: The respondents did not explicitly argue their case before the High Court, as the High Court deferred its decision pending the Supreme Court's ruling. The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
( 2025:HHC:12520 ) IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No. 10228 of 2023 Date of decision: 05.05.2025 M/s Satguru Print and Packers ….Petitioner Versus Union of India & others
….Respondents Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting ?1 For the Petitioner: Mr. Sanjeev Kumar Suri, Advocate. For the Respondents: Mr. Balram Sharma, DSGI with Mr. Rajeev Sharma, Advocate, for respondent No.
Mr. Anup Rattan, Advocate General with Mr. Ramakant Sharma, Mr. Navlesh Verma, Ms. Sharmila Patial, Additional Advocates General and Mr. J.S. Guleria, Deputy Advocate General, for respondents No. 2 to 4/State. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- “(i) That the impugned circular dated 31.12.2018 (Annexure P-1) may kindly be quashed and set aside with further directions to the respondents to withdraw Annexures P-4, P- 5 and P-7.”
The subject matter of the challenge in this petition, whereby the legality, validity
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.