2025 (6) TMI 90 - HC - GST

Legality and validity of Circular No. 80/54/2018-GST dated 31.12.2018 - HELD THAT - The subject matter of the challenge in this petition whereby the legality validity and propriety of Circular No. 80/54/2018-GST dated 31.12.2018 is already under consideration before the Hon ble Supreme Court of India in Union of India v. Association of Technical Textiles Manufacturers and Processors. Since the issue involved in this petition is already pending consideration before the Hon ble Supreme Court therefore keeping in view the judicial discipline it is refrained from giving opinion with respect to Circular No. 80/54/2018-GST dated 31.12.2018 as assailed in this petition. The present petition shall be governed by the judgment passed by the Hon ble Supreme Court and the decision thereto shall be binding on this case also. As the matter is pending before the Hon ble Supreme Court the interim order passed in this case would continue to operate and would be governed by the final adjudication of the Hon ble Supreme Court on the issue in the aforesaid Special Leave Petition - Petition disposed off.

Summary

Summary:The Himachal Pradesh High Court, through Justice Tarlok Singh Chauhan, addressed a petition challenging the legality and validity of Circular No. 80/54/2018-GST dated 31.12.2018. The petitioner sought to quash this circular and related annexures. However, the Court noted that the same issue is already under consideration before the Hon'ble Supreme Court in Union of India v. Association of Technical Textiles Manufacturers and Processors [SLP (C) Diary No. 17041 of 2024]. Citing principles of judicial discipline, the High Court refrained from expressing any opinion on the circular and directed that the petition be governed by the Supreme Court's final decision, which "shall be binding on this case also." The interim order in the High Court will continue until the Supreme Court delivers its judgment. The petition was disposed accordingly.