SUPREME COURT OF INDIA
RANJAN GOGOI, NAVIN SINHA, JJ.
COMMISSIONER OF SERVICE TAX ETC.ETC. – Appellant
VERSUS
M/S. SRI SELVAGANAPATHY AND CO. – Respondents
TRANSFER PETITION (CIVIL) NO(s).1970-1971 of 2017
Decided on : 06-11-2017
Facts of the case:
The present transfer petitions have been filed on the ground that the issue involved in the Writ Petition Nos. 37511 of 2016 and 40701 of 2016 titled as “M/s. Sri Selvaganapathy & Co. vs. The Commissioner of Service Tax (Appeals-I)” in the High Court of Madras is pending before this Court in Civil Appeal No.2013 of 2014.
Finding of the Court:
Pendency of Civil Appeal before Supreme Court involving the issue in writ petition before the High Court is no ground for transfer of the writ petition from High Court to Supreme Court.
Result: Petition dismissed.
ORDER :
1. We have heard the learned counsels for the parties.
2. The present transfer petitions have been filed on the ground that the issue involved in the Writ Petition Nos. 37511 of 2016 and 40701 of 2016 titled as “M/s. Sri Selvaganapathy & Co. vs. The Commissioner of Service Tax (Appeals-I)” in the High Court of Madras is pending before this Court in Civil Appeal No.2013 of 2014.
3. We do not consider the above to be a sufficient ground for transfer of the writ proceedings from the Madras High Court to this Court inasmuch as once the decision of this Court is rendered in the afore-mentioned Civil Appeal, the same can be brought to the notice of the High Court. In the meantime, the High Court can be requested to defer the proceedings in the writ petitions pending before it.
4. In view of the above, transfer petitions are not entertained and are dismissed accordingly.
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