2010 Supreme(SC) 1470

SUPREME COURT OF INDIA
S.H. KAPADIA, SWATANTER KUMAR, JJ.
Assistant Commissioner, Commercial Tax – Appellant
Versus
Shyam Trading Corporation – Respondent
Civil Appeal No. 301 of 2010, S.L.P. (C) No. 3654 of 2009
Decided On : 15-01-2010

The court has the authority to set aside an impugned order and remit the matter for de novo consideration in the light of a specific decision of the Supreme Court.

Headnote:

Cryptic Order - Impugned Order - The court set aside the impugned order and remitted the matter to the High Court for de novo consideration in the light of a specific decision of the Supreme Court.

Fact of the Case:

The impugned order was passed before a specific decision of the Supreme Court, and the respondent did not appear in court.

Finding of the Court:

The court set aside the impugned order and remitted the matter to the High Court for de novo consideration in the light of a specific decision of the Supreme Court. The civil appeal was allowed with no order as to costs.

Issues: The court considered the timing of the impugned order in relation to a specific decision of the Supreme Court and the absence of the respondent in court.

Ratio Decidendi: The impugned order was set aside and the matter was remitted to the High Court for de novo consideration in the light of a specific decision of the Supreme Court.

Final Decision: The civil appeal was allowed with no order as to costs.