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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.
ORDER :
1. Leave granted.
None appears for the respondent, though served.
2. The impugned order, as usual, is a cryptic order. Be that as it may, the impugned order has been passed before the decision of this Court in the case of Assistant Commercial Taxes Officer vs. Bajaj Electrical Limited, 2009 (1) SCC 308. Hence, the impugned order is set aside and the matter is remitted to the High Court for de novo consideration in the light of the decision of this Court, if applicable, in the case of Bajaj Electrical Limited
3. The civil appeal is, accordingly, allowed with no order as to costs.
