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2022 Supreme(SC) 356

UDAY UMESH LALIT, S. RAVINDRA BHAT
Union Of India – Appellant
Versus
Willowood Chemicals Pvt. Ltd. – Respondent


Advocates appeared:
For the Petitioner(s): Mr. N. Venkataraman, ASG Mr. Akshay Amritanshu, Adv. Mr. Merusagar Samantray, Adv. Ms. Indira Bhakar, Adv. Mr. Manish, Adv. Mr. M.K. Maroria, AOR Mr. B. Krishna Prasad, AOR
For the Respondent(s): Mr. Ravi Bharuka, AOR Mr. Ankit Agarwal, Adv.

JUDGMENT :

Uday Umesh Lalit, J.

1. Delay condoned. Leave granted.

2. Appeal arising out of Special Leave Petition (C) Diary No.27099 of 2020 is directed against the judgment and order dated 10.07.2019 passed by the High Court1[High Court of Gujarat at Ahmedabad.] in Special Civil Application No.18591 of 2018 and against the order dated 13.03.2020 passed in Review Petition arising therefrom being Misc. Civil Application No.1 of 2019. (For facility, hereinafter referred to as, “the first case”)

Appeal arising out of Special Leave Petition (C) Diary No.28455 of 2020 is directed against the judgment and order dated 10.07.2019 passed by the High Court in Special Civil Application No.15925 of 2018 and against the order dated 13.03.2020 passed in Review Petition arising therefrom being Misc. Civil Application No.1 of 2019. (For facility, hereinafter referred to as, “the second case”)

3. The second case arises out of a Writ Petition, being Special Civil Application No.15925 of 2018 filed by M/s. Saraf Natural Stone submitting inter alia that:

    “2.5 The Petitioner states that in terms of Section 16 of the IGST Act2[The Integrated Goods and Services Tax Act, 2017], 2017, a registered person making

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