2025 (5) TMI 1985 - SCH - GST

Legality of the Circular dated 18th November 2019 - HELD THAT - The subject-matter of these Appeals are remanded to the High Court of Jharkhand at Ranchi only for the limited purposes of considering the prayer. The remanded Petitions shall be listed before the roster Bench of the High Court on 25th July 2025 when the parties who are represented today shall remain present before the roster Bench. No further notice shall be served upon them. Appeal partly allowed.

Summary

The Supreme Court, through Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, granted leave and condoned delay in the appeals. Without disturbing the High Court's finding on the retrospective operation of Rule 89(4) of the Central Goods and Services Tax Rules, 2017, the Court remanded the cases to the High Court of Jharkhand at Ranchi solely to consider the legality of the Circular dated 18th November 2019, as per prayer clause (i) of the Petitions. The remanded matters are to be listed before the roster Bench on 25th July 2025, with parties required to appear and no further notice to be served. The Appeals were "partly allowed," and the Registry was directed to forward the order to the High Court Registrar for compliance.