2023 (4) TMI 822 - SCH - GST

Constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act 2017 - Revenue fairly submits that he has no objection if the Order dated 22.07.2022 is recalled qua the applicant/petitioner - HELD THAT - M.A.No. 108 of 2023 is allowed - the Order dated 22.07.2022 disposing of SLP(C)No. 30333 of 2018 is recalled and the said SLP is restored to its original number and file. Consequently IA No. 194090/2022 stands disposed of. Let SLP(C)No. 30333 of 2018 be listed along with SLP(C)No. 30204 of 2018.

Summary

Issues:
Recall of order dated 22.07.2022 regarding constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017.

Analysis:
The Supreme Court, comprising of Mr. Surya Kant and Mr. J.K. Maheshwari, JJ., addressed the issue of recalling an order dated 22.07.2022 in an application seeking to challenge the constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017. The applicant/petitioner contended that the order disposing of SLP(C)No. 30333 of 2018, along with other connected matters, did not consider the specific issue raised regarding the constitutional validity of the mentioned section. The learned counsel for the Revenue expressed no objection to recalling the order in question concerning the applicant/petitioner. Consequently, the Court allowed M.A.No. 108 of 2023, recalling the order dated 22.07.2022 and restoring the SLP to its original number and file, thereby disposing of IA No. 194090/2022.

The Court clarified that while the specific order regarding the applicant/petitioner was being recalled and the SLP restored, this decision would not impact other matters that had already been disposed of vide the order dated 22.07.2022. As a result, SLP(C)No. 30333 of 2018 was directed to be listed along with SLP(C)No. 30204 of 2018 for further proceedings. The judgment focused on the specific issue raised by the applicant/petitioner regarding the constitutional validity of a particular section under the GST Act, ensuring a fair consideration of the legal arguments presented before the Court.