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2017 (2) TMI 473 - KARNATAKA HIGH COURT

2017 (2) TMI 473 - KARNATAKA HIGH COURT - TMI - Modification of interim order - Held that: - in order to give sanctity to the order passed by the judicial forum, interim order, though may not operate for all time to come, but once interim order is passed, unless there is change in the circumstances, the judicial forum cannot modify or review its own order. Such change in the circumstances should be the circumstances rather more on facts. - Subsequent change in law, in our opinion cannot be .....

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tion to delay the recovery of the revenue. If the appellant was dissatisfied with the first conditional order for deposit of 50%, nothing prevented the appellant to approach the higher forum. The appellant has merrily enjoyed the time. The application filed for modification has been rightly rejected by the Tribunal - application for modification rejected - appeal dismissed. - CSTA No. 09/2016 - Dated:- 1-2-2017 - MR. JAYANT PATEL AND MR. A.N. VENUGOPALA GOWDA JJ. APPELLANT: (BY SRI B. .....

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d 06.08 .2015, there was no decision of Gujarat High Court. But, subsequently Gujarat High Court in its decision in the case of Colourtex Industries Ltd., V. Union of India, reported at 2016 (332) E.L.T. 109 (GUJ.) has taken a view, that if the matter is referred to larger Bench, unconditional stay deserves to be granted. Learned counsel submitted that the aforesaid can be termed as change in the circumstances enabling the Tribunal to consider the application f or modification. He contended that .....

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nce, the application for modification ought to have been allowed by the Tribunal. He submitted that consideration of the facts and circumstances as in the case of similarly situated persons, the matter is referred to the larger Bench, but unconditional stay was required to be gr anted, which has not been granted. Therefore, the present appeal. 4. We may record that when the order dated 06.08.2015 was passed by the Tribunal on the stay application, wherein, the stay came to be granted .....

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the learned counsel for the appellant that, if there is subsequent change in the case law, whether such would be a valid ground for review of the earlier interim order or not, learned counsel answered in negative. 6. In the circumstances, merely because Gujarat High Court has taken a different view subsequently in the case of Colourtex Industries Ltd., (supra), it cannot be said that there is any valid ground for review or rectification/modification of the earlier order. .....

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rated, no deposit is made as stated by the learned counsel for the appellant and after a period of about nine months, the application was made. There are no change in the circumstances so far as the factual aspect is concerned. Subsequent change in law, in our opinion cannot be said to be a valid ground for modification of the earlier interim order, which is accepted by the parties and remained challenged before any forum. Even in the p resent appeal also, the appellant has not challenged the or .....

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