Supreme Court - Daily Orders
Commissioner Of Service Tax, Mumbai I vs M/S. Kingfisher Airlines Ltd on 15 July, 2024
Bench: B.V. Nagarathna, Dipankar Datta
CA No.5250/2015
ITEM NO.46 COURT NO.11 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No.5250/2015
COMMISSIONER OF SERVICE TAX, MUMBAI I Appellant(s)
VERSUS
M/S. KINGFISHER AIRLINES LTD. Respondent(s)
(FOR CONDONATION OF DELAY IN FILING APPEAL. ON IA 1/2015 FOR STAY
APPLICATION ON IA 3/2015
IA No. 1/2015 - CONDONATION OF DELAY IN FILING APPEAL
IA No. 3/2015 - STAY APPLICATION)
WITH
C.A. No. 6556/2015 (XVII-A)
(FOR STAY APPLICATION ON IA 2/2015
IA No. 2/2015 - STAY APPLICATION)
C.A. No. 8766/2016 (XVII-A)
(IA No. 171852/2022 - CLARIFICATION/DIRECTION
IA No. 171855/2022 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
C.A. No. 3692/2017 (XVII-A)
(FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
3/2017
FOR STAY APPLICATION ON IA 4/2017
FOR MODIFICATION OF COURT ORDER ON IA 6/2017
IA No. 3/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
IA No. 6/2017 - MODIFICATION OF COURT ORDER
IA No. 4/2017 - STAY APPLICATION)
C.A. No. 9152/2017 (XVII-A)
(FOR EX-PARTE STAY ON IA 48206/2017
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
48208/2017
IA No. 48206/2017 - EX-PARTE STAY
IA No. 48208/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 5299/2018 (IX)
(IA No.19095/2018-CONDONATION OF DELAY IN FILING)
Signature Not Verified
Digitally signed by
Nisha Khulbey
Date: 2024.07.16
C.A. No. 4009/2018 (III)
16:27:21 IST
Reason:
1
CA No.5250/2015
C.A. No. 8045-8046/2018 (XVII-A)
(FOR
FOR STAY APPLICATION ON IA 102566/2018
IA No. 102566/2018 - STAY APPLICATION)
C.A. No. 9139-9140/2018 (XVII-A)
(IA FOR STAY APPLICATION ON IA 117855/2018
IA No. 117855/2018 - STAY APPLICATION)
C.A. No. 11313-11314/2018 (XVII-A)
(IA No.160498/2018-CONDONATION OF DELAY IN FILING and IA
No.160504/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
and IA No.160502/2018-STAY APPLICATION)
C.A. No. 7483/2019 (XVII-A)
(IA FOR STAY APPLICATION ON IA 122778/2019
FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA
56989/2022
IA No. 56989/2022 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES
IA No. 122778/2019 - STAY APPLICATION)
Diary No(s). 38417/2019 (XVII-A)
(IA No. 171035/2019 - CONDONATION OF DELAY IN FILING
IA No. 171037/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT
IA No. 171036/2019 - STAY APPLICATION) Diary No(s). 40710/2019 (XVII-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 185365/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 185366/2019 FOR STAY APPLICATION ON IA 185367/2019 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 64535/2022 IA No. 185365/2019 - CONDONATION OF DELAY IN FILING IA No. 185366/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 64535/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 185367/2019 - STAY APPLICATION) C.A. No. 2424/2022 (XVII-A) (IA FOR EX-PARTE STAY ON IA 45361/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 45362/2022 IA No. 45361/2022 - EX-PARTE STAY IA No. 45362/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 2 CA No.5250/2015 C.A. No. 10815-10819/2014 (III) ([Category FOR INTERLOCUTARY APPLICATION [I/A FOR DETAGGING THE APPEAL] ON IA 27676/2017 FOR ON IA 21/2017 IA No. 27676/2017 - I/A FOR DETAGGING THE APPEAL IA No. 27676/2017 - INTERLOCUTARY APPLICATION) C.A. No. 5307/2015 (XVII-A) (Cat.I FOR STAY APPLICATION ON IA 2/2015 IA No. 2/2015 - STAY APPLICATION) C.A. No. 2402-2403/2016 (XVII-A) (FOR STAY APPLICATION ON IA 3/2016 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 5/2016 FOR EARLY HEARING APPLICATION ON IA 181114/2019 IA No. 3/2016 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 181114/2019 - EARLY HEARING APPLICATION IA No. 5/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3/2016 - STAY APPLICATION) C.A. No. 571-572/2016 (XVII-A) (category-IV (other issues) IA No. 4/2016 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 2/2016 - STAY APPLICATION) C.A. No. 1469/2017 (IV-A) C.A. No. 6092/2017 (III-A) (FOR STAY APPLICATION ON IA 2/2017 IA No. 2/2017 - STAY APPLICATION) C.A. No. 10629/2017 (III) ([Category-
FOR STAY APPLICATION ON IA 65774/2017 IA No. 65774/2017 - STAY APPLICATION) Diary No(s). 16923/2018 (XVII-A) (IA No.80131/2018-CONDONATION OF DELAY IN FILING and IA No.80145/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.80146/2018-STAY APPLICATION) SLP(C) No. 25413-25416/2018 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 108857/2018 IA No. 108857/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10349/2018 (XVII-A) (FOR EX-PARTE STAY ON IA 122691/2018 3 CA No.5250/2015 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 111234/2021 IA No. 111234/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 122691/2018 - EX-PARTE STAY) C.A. No. 9745/2018 (XVII-A) (IA FOR STAY APPLICATION ON IA 122492/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 122493/2018 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 117979/2021 IA No. 122493/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 117979/2021 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 122492/2018 - STAY APPLICATION) C.A. No. 10071/2018 (XVII-A) (FOR STAY APPLICATION ON IA 126684/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 126687/2018 IA No. 126687/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 126684/2018 - STAY APPLICATION) C.A. No. 11837-11838/2018 (XVII-A) (FOR STAY APPLICATION ON IA 131425/2018 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 135845/2020 IA No. 135845/2020 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 131425/2018 - STAY APPLICATION) C.A. No. 1440/2019 (XVII-A) (IA FOR EX-PARTE STAY ON IA 13851/2019 IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 21334/2019 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 80563/2019 IA No. 80563/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10281/2019 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 56468/2019 IA No. 56468/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4959/2019 (XVII-A) (IA No. 118772/2019 - AMENDMENT IN CAUSE TITLE 4 CA No.5250/2015 IA No. 181536/2019 - EARLY HEARING APPLICATION IA No. 71614/2019 - EX-PARTE STAY) Diary No(s). 44909/2019 (XVII-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 4211/2020 FOR STAY APPLICATION ON IA 4212/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 4213/2020 IA No. 4211/2020 - CONDONATION OF DELAY IN FILING IA No. 4213/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 4212/2020 - STAY APPLICATION) C.A. No. 2634/2020 (XVII-A) (IA FOR EX-PARTE STAY ON IA 42148/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 42149/2020 IA No. 42148/2020 - EX-PARTE STAY IA No. 42149/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3546-3549/2020 (XVII-A) (IA FOR EX-PARTE STAY ON IA 74416/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 74417/2020 FOR APPLICATION FOR PERMISSION ON IA 29690/2021 IA No. 29690/2021 - APPLICATION FOR PERMISSION IA No. 74416/2020 - EX-PARTE STAY IA No. 74417/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7295/2022 (XVII-A) (IA FOR STAY APPLICATION ON IA 124404/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124405/2022 IA No. 124405/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 124404/2022 - STAY APPLICATION) SLP(C) No. 7147/2019 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 37081/2019 IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9008-9009/2019 (XVII-A) (IA FOR STAY APPLICATION ON IA 169350/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 169353/2019 IA No. 169353/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED 5 CA No.5250/2015 JUDGMENT IA No. 169350/2019 - STAY APPLICATION) Diary No(s). 24028/2020 (XVII-A) (FOR ADMISSION and I.R. and IA No.136651/2020-CONDONATION OF DELAY IN FILING and IA No.136652/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.136650/2020-STAY APPLICATION IA No. 136651/2020 - CONDONATION OF DELAY IN FILING IA No. 136652/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 136650/2020 - STAY APPLICATION) C.A. No. 5252-5254/2015 (III) C.A. No. 10885/2016 (XVII-A) C.A. No. 10019/2017 (III) SLP(C) No. 26382/2023 (IX) (IA No.230641/2023-CONDONATION OF DELAY IN FILING) C.A. No. 6157-6160/2024 (XVII-A) Date : 15-07-2024 These matters were called on for hearing today.
CORAM :
HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE DIPANKAR DATTA For Appellant(s) Mr. B. Krishna Prasad, AOR Mr. V. Raghuraman, Sr. Adv. Mr. Anand Sukumar, AOR Mrs. Sandhya Raghuraman, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar, Pathak, Adv. Mrs. Ruche Anand, Adv.
Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. S. K. Bagaria, Sr. Adv.
Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Ms. M. Vidhya, Adv.
Mr. P. V. Yogeswaran, AOR M/S. Khaitan & Co., AOR Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandita Chauhan, Adv. Ms. Tijil Thakur, Adv.6 CA No.5250/2015
Mr. Anirban Bhattacharya, AOR Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mrs. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv. Ms. Virangana Wadhawan, Adv. Mr. Abhishek Vikas, AOR Mr. Pranav Bansal, Adv.
Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Ms. Husnal Nagi, Adv.
Mr. Harish Bindhumadhavan, Adv. Ms. Ashwini Chandrasekharan, Adv. Ms. Shraya Thiyagarajan, Adv. Mr. Manoharan Ellappan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv.
Mr. Naresh Thacker, Adv. Mr. Nishant Shah, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv. Ms. Virangana Wadhawan, Adv. Mr. Mahfooz Ahsan Nazki, AOR Ms. Priyanka Rathi, Adv. Mr. Pawanshree Agrawal, AOR Ms. Ashwini Chandrasekaran, Adv. Ms. Shubhangi Gupta, Adv.
Mr. Bharat Rai Chandani, Adv. Mr. Aneesh Mittal, AOR Mr. Deepak Kumar Khokhar, Adv. Ms. Annweshaa, Adv.
Ms. Komal Mittal, Adv. Ms. Sonia Abrol, Adv.
Mr Rahul Jain, AOR Mr. Kamal Sawhney, Adv. Mr. Deepak Thackur, Adv. Ms. Aakansha Wadhwani, Adv. Mr. Rishabh Mishra, Adv.7 CA No.5250/2015
Mr. Rajeev Gulani, AOR Mr. Lalitendra Gulani, Adv. Ms. M Sarada, Adv.
Mr. Rajeev Gulani, Adv.
Mr. Vikas Upadhyay, AOR Ms. Mannat Waraich, AOR Mr. Ashray Behura, Adv.
Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. Aayush Agarwal, Adv.
Mr. Kishore Kunal, AOR Mr. Prasad Paranjape Adv, Adv. Mr. Kamal Sawhney Adv, Adv. Mr. Deepak Thackur Adv, Adv. Mr. Kumar Harshvardhan, Adv. Ms. Aakansha Wadhwani Adv, Adv. Mr. Rishabh Mishra Adv, Adv.
Mr. G Natarajan, Adv. Mr. Divyanshu Rai, AOR Mr. Vishal Sharma, Adv. Ms. Taruna, Adv.
Mr. Kumar Visalaksh, Adv. Mr. Shiv Dass, Sr. Adv. Mr. Abhishek Anand, Adv. Mr. Gopal Mundhra, Adv. Mr. Prashant Shiv Dass, Adv. Mr. Udit Jain, Adv.
Mr. Rahul Kumar, Adv. Ms. Ginita Bodani, Adv. Mr. Archit Gupta, Adv. Mr. Pranav Bansal, Adv. Mr. M. P. Devanath, AOR Mr. Tushar Jarwal, Adv. Ms. Anuradha Dutt, Adv. Mr. Rahul Sateeja, Adv. Mr. Sanyam Agarwal, Adv. Mr. Vivek Agarwal, Adv. Ms. B. Vijayalakshmi Menon, AOR 8 CA No.5250/2015 Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mr. Kshitij Mittal, Adv. Mrs. Ruche Anand, Adv.
Mr. S. Ganesh, Sr. Adv. Mr. S.k. Bagaria, Sr. Adv. Ms. Deepika Nandakumar, Adv. Ms. Susheatha, Adv.
Mr. Naresh Kumar, AOR Mr. Prasad Paranjape, Adv. Mr. Kumar Harshvardhan, Adv. Mr. R. Chandrachud, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Vishal Kumar, Adv. Ms. Prachi Jain, Adv.
Mr. Vikramjit Banerjee, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Arijit Prasad, Sr. Adv. Mr. Apoorv Kurup, Adv. Mr. Udai Khanna, Adv. Mr. Shreeyash U.lalit, Adv. Mr. Mohd.akhil, Adv. Mr. Ishaan Sharma, Adv. Mr. Siddharth Sinha, Adv.
Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Yugantar Singh Chauhan, Adv. Mr. Anurag, AOR Mr. Punit Dutt Tyagi, AOR UPON hearing the counsel the Court made the following O R D E R Adjourned.
List the matters on 24.09.2024.
(KRITIKA TIWARI) (MALEKAR NAGARAJ) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH) 9