Supreme Court - Daily Orders
Union Of India vs Rajhans Impex Pvt. Ltd. on 12 November, 2021
Bench: M.R. Shah, B.V. Nagarathna
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal No.6761/2021
(Arising out of SLP (C) No.12294/2021)
UNION OF INDIA & ANR. Appellant(s)
VERSUS
M/S RAJHANS IMPEX PVT. LTD.
& ANR. Respondent(s)
Leave granted.
2. Feeling aggrieved and dissatisfied with the impugned Judgment
and Order dated 09.01.2020 passed by the High Court of Gujarat at
Ahmedabad in R/Special Civil Application No.12550 of 2017 by which
the High Court has allowed the said writ petition and has quashed
and set aside the OrderinOriginal passed by the Assessing Officer in
exercise of powers under Article 226 of the Constitution of India, the
Union of India has preferred the present appeal.
3. We have heard Shri N. Venkataraman, learned Additional
Solicitor General appearing on behalf of the appellants and Shri V.
Shridharan, learned Senior Counsel appearing for the respondents.
4. It is not in dispute that the writ petition before the High Court
was against the OrderinOriginal (OIO) passed by the Assessing
Signature Not Verified
Officer without availing the alternative remedy of statutory appeal.
Digitally signed by
RASHI GUPTA
Date: 2021.11.18
17:38:27 IST
Reason:
Though a specific plea was taken on behalf of Union of India not to
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entertain the writ petition against the OIO without availing the
alternative statutory remedy available to the Assessing Officer by way
of appeal, the High Court has not at all dealt with the same in detail.
It cannot be disputed that there are no specific findings given by the
High Court that the Assessing Officer who passed the OIO lack total
jurisdiction. As such it cannot be said that there was total lack of
jurisdiction on the part of the Assessing Officer in passing the OIO.
Despite the above the High Court has entertained the writ petition
under Article 226 of the Constitution of India and has entered into the
merits of the case though the original writ petitioner did not avail the
alternative statutory remedy of appeal against the order of OIO.
5. At this stage, learned counsel appearing on behalf of the
respondents – original writ petitioners has also fairly conceded that in
that view of the matter, the respondents herein – original writ
petitioners may be permitted to file the statutory appeal before the
Appellate Authority against the OrderinOriginal to be filed within a
period of four weeks subject to complying with the other requirements
while preferring the statutory appeals. However, has requested to
make observations that if appeal is preferred within a period of four
weeks from today the same be entertained without raising the issue of
limitation and it may be suitably observed that all the contentions
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which may be available to the respective parties are kept open.
6. In view of the above, the impugned judgment and order passed
by the High Court dated 09.01.2020 passed in R/Special Civil Appeal
No.12550 of 2017 is hereby quashed and set aside. However, it may
be open for the respondents – original writ petitioners to prefer the
statutory appeal against the OrderinOriginal and it is observed that
if the same is filed within a period of four weeks from today the same
be considered in accordance with law and on merits subject to
complying other requirements while preferring the appeal such as pre
deposit etc. however without raising the issue with respect to
limitation. All the contentions which may be available in law to the
respective parties are kept open.
The present appeal is allowed accordingly to the aforesaid extent.
No costs.
……………………………J.
[M.R. SHAH]
…………………………..J.
[B.V. NAGARATHNA]
NEW DELHI;
12th November, 2021
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ITEM NO.5 Court 13 (Video Conferencing) SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No.12294 of 2021
UNION OF INDIA & ANR. Appellant(s)
VERSUS
RAJHANS IMPEX PVT. LTD. & ANR. Respondent(s)
(IA No.95697/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT )
Date : 12-11-2021 This appeal was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Appellant(s) Mr. N. Venkataraman, ASG
Mr. B. K. Satija , Adv.
Mr. Divyank H. Rathi, Adv.
Mr. Himanshu Satija, Adv.
Mr. Mukesh Kumar Maroria, AOR
Ms. Binu Tamta, Adv.
For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. Anand Nainavati, Adv.
Mr. Aditya Bhattacharya, Adv.
Ms. Apeksha Mehta, Adv.
Ms. Mounica Kasturi, Adv.
Ms. Charanya Lakshmikumaran, AOR
UPON hearing the counsel the Court made the following
O R D E R
Leave granted.
The civil appeal is allowed in terms of the signed order. Pending application(s) stands disposed of.
(RASHMI DHYANI) (NISHA TRIPATHI)
COURT MASTER BRANCH OFFICER
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