EVERGREEN SEAMLESS PIPES AND TUBES PVT LTD VS. UNION OF INDIA & ORS.

Mr. Mukesh Kumar Maroria, learned counsel, accepts notice on behalf of the respondents, and service upon the respondents is, accordingly, waived off. The court has heard the learned counsel for both parties. The prayer in the instant application is to recall the order dated 22.07.2022, whereby SLP(C) No. 30333 of 2018, filed by the applicant/petitioner, was disposed of along with other connected matters. The order of final disposal is sought to be recalled on the ground that the applicant/petitioner has challenged the constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017, which was not the issue that arose for consideration when a batch of Special Leave Petitions (SLPs) was disposed of on 22.07.2022.

It is imperative to understand that the disposal of the SLPs on the aforementioned date did not encompass the specific constitutional challenge brought forth by the applicant/petitioner. The learned counsel appearing on behalf of the Revenue has fairly submitted that he has no objection to the Order dated 22.07.2022 being recalled, but only in relation to the applicant/petitioner. This submission by the Revenue’s counsel is a significant aspect of the case, as it implies consent from one of the primary parties involved.

In light of the submissions made and the grounds presented, M.A. No. 108 of 2023 is allowed. Consequently, the Order dated 22.07.2022, which disposed of SLP(C) No. 30333 of 2018, is hereby recalled. As a result, the said SLP is restored to its original number and file. This restoration is crucial as it reinstates the applicant/petitioner’s case, allowing for a fresh examination of the issues, specifically the constitutional challenge that had not been addressed previously.

Furthermore, IA No. 194090/2022 stands disposed of in light of this order. It is important to note that this Order shall not impact the other matters which were already disposed of by the Order dated 22.07.2022. The intention here is to ensure that the reinstatement of SLP(C) No. 30333 of 2018 does not inadvertently affect the finality of other cases that were settled on the same date.

The court directs that SLP(C) No. 30333 of 2018 be listed along with SLP(C) No. 30204 of 2018. This directive ensures that both matters will be considered together, providing a comprehensive judicial review. The listing together of these cases could also facilitate a more efficient resolution, as the court will be able to consider the interrelated issues and arguments in a consolidated manner.

In conclusion, the recall of the Order dated 22.07.2022 for SLP(C) No. 30333 of 2018, the restoration of the said SLP to its original number and file, and the disposal of IA No. 194090/2022 are significant steps in addressing the applicant/petitioner’s concerns. The court’s directive to list SLP(C) No. 30333 of 2018 alongside SLP(C) No. 30204 of 2018 underscores the judicial process’s commitment to a thorough and fair examination of all pertinent issues. This approach ensures that the constitutional challenge raised by the applicant/petitioner receives the necessary attention and adjudication.

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