Supreme Court - Daily Orders
Union Of India vs M/S Siddhi Vinayak Syntex Pvt. Ltd on 4 October, 2021
Bench: A.M. Khanwilkar, C.T. Ravikumar
1
ITEM NO.31+47 Court 3 (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(s). 18214/2017
(Arising out of impugned final judgment and order dated 07-03-2017
in SCA No. 19437/2016 passed by the High Court Of Gujarat At
Ahmedabad)
UNION OF INDIA & ORS. Petitioner(s)
VERSUS
M/S SIDDHI VINAYAK SYNTEX PVT. LTD Respondent(s)
WITH
SLP(C) No. 13205/2021 (IV-B)
(FOR ADMISSION and I.R. and IA No.106444/2021-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 122/2018 (III)
IA No. 63084/2018 - I/A FOR PERMISSION TO URGE ADDITIONAL GROUNDS)
SLP(C) No. 12420/2018 (III)
SLP(C) No. 18334/2018 (III)
SLP(C) No. 18332/2018 (III)
SLP(C) No. 21936/2018 (III)
SLP(C) No. 18348/2018 (III)
SLP(C) No. 18349/2018 (III)
SLP(C) No. 16651/2018 (III)
SLP(C) No. 16650/2018 (III)
SLP(C) No. 28247/2018 (III)
SLP(C) No. 18351/2018 (III)
Diary No(s). 21633/2018 (III)
IA No. 85161/2018 - CONDONATION OF DELAY IN FILING
Signature Not Verified
IA No. 85162/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
Digitally signed by
DEEPAK SINGH
Date: 2021.10.06
JUDGMENT)
18:50:42 IST
Reason:
SLP(C) No. 18344/2018 (III)
Diary No(s). 21643/2018 (III)
2
IA No. 82960/2018 - CONDONATION OF DELAY IN FILING
IA No. 82963/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 18346/2018 (III)
SLP(C) No. 29127/2018 (III)
(FOR ADMISSION and I.R. and IA No.144452/2018-CONDONATION OF DELAY
IN FILING APPEAL and IA No.144453/2018-CONDONATION OF DELAY IN
REFILING)
SLP(C) No. 22971/2018 (III)
SLP(C) No. 5759/2019 (IV-B)
(FOR ADMISSION and I.R.)
SLP(C) No. 399/2019 (IV-B)
SLP(C) No. 7193/2019 (III)
(FOR ADMISSION and I.R. and IA No.44034/2019-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT
SLP(C) No. 7530/2019 (III)
(FOR ADMISSION and I.R. and IA No.45880/2019-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 14605/2019 (III)
(FOR ADMISSION and I.R. and IA No.90907/2019-CONDONATION OF DELAY
IN FILING and IA No.90908/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14608/2019 (III)
(FOR ADMISSION and I.R. and IA No.91528/2019-CONDONATION OF DELAY
IN FILING and IA No.91530/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14599/2019 (III)
(FOR ADMISSION and I.R. and IA No.83639/2019-CONDONATION OF DELAY
IN FILING and IA No.83640/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14604/2019 (III)
(FOR ADMISSION and I.R. and IA No.91181/2019-CONDONATION OF DELAY
IN FILING and IA No.91182/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14600/2019 (III)
(FOR ADMISSION and I.R. and IA No.85286/2019-CONDONATION OF DELAY
IN FILING and IA No.85287/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14601/2019 (III)
(FOR ADMISSION and I.R. and IA No.84738/2019-CONDONATION OF DELAY
IN FILING and IA No.84739/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14598/2019 (III)
(FOR ADMISSION and I.R. and IA No.83577/2019-CONDONATION OF DELAY
IN FILING and IA No.83578/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 14602/2019 (III)
(FOR ADMISSION and I.R. and IA No.86957/2019-CONDONATION OF DELAY
3
IN FILING and IA No.86958/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 15064/2019 (III)
(FOR ADMISSION and I.R. and IA No.89188/2019-CONDONATION OF DELAY
IN FILING and IA No.89189/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 27638/2019 (III)
(FOR ADMISSION and I.R. and IA No.120977/2019-CONDONATION OF DELAY
IN FILING and IA No.120978/2019-CONDONATION OF DELAY IN REFILING)
SLP(C) No. 15070/2019 (III)
(FOR ADMISSION and I.R. and IA No.89949/2019-CONDONATION OF DELAY
IN FILING and IA No.89951/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
Diary No(s). 25009/2019 (IV-B)
(IA No.117158/2019-CONDONATION OF DELAY IN FILING)
SLP(C) No. 3268/2020 (III)
(IA No. 8415/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 42701/2019 (IV-B)
(IA No.192264/2019-CONDONATION OF DELAY IN FILING)
SLP(C) No. 30455/2019 (IV-B)
(FOR ADMISSION and I.R.)
SLP(C) No. 2994/2020 (IV-B)
(FOR ADMISSION and I.R. and IA No.10046/2020-CONDONATION OF DELAY
IN FILING and IA No.10048/2020-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 2995/2020 (IV-B)
(FOR ADMISSION and I.R. and IA No.11633/2020-CONDONATION OF DELAY
IN FILING and IA No.11635/2020-EXEMPTION FROM FILING O.T.)
SLP(C) No. 14782/2020 (IV-B)
IA No. 70440/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 12532/2020 (IV-B)
(FOR ADMISSION and I.R. and IA No.89542/2020-CONDONATION OF DELAY
IN FILING and IA No.89543/2020-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 11539/2020 (III)
(FOR ADMISSION and I.R. and IA No.96845/2020-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT
IA No. 96845/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 11771/2020 (IV-B)
(IA No.99704/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT..)
SLP(C) No. 11325/2020 (III)
(IA No.94783/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT
IA No. 94783/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 296/2021 (IV-B) SLP(C) No. 11650/2020 (III) (FOR ADMISSION and I.R. and IA No.98355/2020-EXEMPTION FROM FILING 4 C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12063/2020 (IV-B) (FOR ADMISSION and I.R. and IA No.103113/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11712/2020 (III) (FOR ADMISSION and I.R. and IA No.99093/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12191/2020 (IV-B) (FOR ADMISSION and I.R. and IA No.104816/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 104816/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12482/2020 (IV-B) IA No. 106755/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12888/2020 (IV-B) (FOR ADMISSION and I.R. and IA No.110833/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT..) SLP(C) No. 14724/2020 (IV-B) (FOR ADMISSION and I.R.) SLP(C) No. 937/2021 (IV-B) SLP(C) No. 15166/2020 (IV-B) IA No. 130351/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 1213/2021 (IV-B) SLP(C) No. 2302/2021 (IV-B) SLP(C) No. 3554/2021 (IV-B) SLP(C) No. 7175-7176/2021 (IV-B) SLP(C) No. 8761/2021 (III) (FOR ADMISSION and I.R. and IA No.76646/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12987/2021 (IV-B) (FOR ADMISSION and I.R.) SLP(C) No(s). 14329/2021 (FOR ADMISSION and I.R. and IA No.115283/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 04-10-2021 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR For petitioner(s) 5 Mr. Balbir Singh Ld ASG.
Mr. Piyush Beriwal Adv Mr. Saurabh Mishra Adv Mr. Shyam Gopal Adv Mr. Shekhar Vyas Adv Ms. Nisha Bagchi Adv Ms. Shirin Khajuria Adv Mr. M.K. Maroria AOR Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. M. P. Vinod, AOR Mr. Surjeet Bhadu, Adv Mr. Aditya Soni, AOR Mr. Shamik Shirishbhai Sanjanwala, AOR Mr.Prakash Shah, Adv.
Mr.Jas Sanghvi, Adv.
Mr Jasdeep Singh Dhillon, Adv. Mr. Rahul Gupta, AOR Mr.Nirav Shah,Adv Mr. Anirudh Sharma, AOR Mr. Mohit D. Ram, AOR Mr. Deepak Gupta, Adv.
Mr. Aman Garg, Adv.
Mr. Chetan Jain, Adv.
Mr. Anurag Sharma, Adv.
Mr. Mukul Singla, Adv.
Mr. Kapish Chawla, Adv.
Mr. Ajay Aggarwal, Adv.
Mr. Chritarth Palli, Adv. Mr. Jagmohan Bansal, Sr. Adv. Mr. Adarsh Aggarwal, Adv. Mr. Naveen Kumar Bindal, Adv Mr. Rajan Narain, AOR Ms. Shalu Sharma, AOR Mr. Mr. S Suriyanarayanan, Adv. Ms. Garima Bajaj, AOR UPON hearing the counsel the Court made the following O R D E R We defer the hearing of these matters till 18.10.2021 on the assurance given by Mr. Balbir Singh, learned 6 Additional Solicitor General that he would prepare a better chart, which may also indicate the tax effect case-wise.
According to him, although the order issuing notice mentions that it is limited to question regarding the validity and efficacy of circular dated 14.12.1995, there are other questions which may have to be examined de-hors the circular. All this can be considered on the next date of hearing.
Mr. Charanjit Singh Bakshi, learned counsel appearing for the respondent in SLP(C) No. 399 of 2019 submits that his case does not involve the question raised in other group of cases. Even that aspect will be considered on the next date.
Mr. Balbir Singh, Additional Solicitor General also assures that better chart will be served well-in-advance to the learned counsel appearing for the respective cases through email.
Further, steps be taken by the petitioners to serve the unserved respondent(s). List on 18.10.2021 with office report even if any matter is unready. (DEEPAK SINGH) (PARVEEN KUMARI PASRICHA) 7 COURT MASTER (SH) ASSISTANT REGISTRAR