Back
2025 Supreme(Online)(SC) 4075
SUPREME COURT OF INDIA
ABHAY S. OKA, UJJAL BHUYAN, JJ
UNION OF INDIA & ORS. – Appellant
Versus
M/S TATA STEEL LIMITED – Respondent
CIVIL APPEAL NO(S) . 6987-7000 OF 2025 | S.L.P. (CIVIL) NO(S).14869-14882/2025
For the Appellants/Petitioners: Mr. N. Venkataraman, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. V C Bharathi, Adv., Mr. Sarthak Karol, Adv., Mr. Udai Khanna, Adv., Mr. Anuj Udupa, Adv.
For the Respondents: Mr. Tarun Gulati, Sr. Adv., Mr. Abhishek Anand, Adv., Mr. Darpan Bhuyan, Adv., Mr. Rahul Kumar, Adv., Mr. Salona Mittal, Adv., Mr. M.P. Devanath, AOR
The court confirmed the High Court’s findings on the retrospective application of tax rules while allowing further proceedings on a specific legal issue.
Headnote:The judgment addresses the retrospective application of Rule 89(4) of the Central Goods and Services Tax Rules, 2017, confirming the High Court's finding while remanding cases for consideration of the legality of a specific Circular. The court states, 'We are not interfering with the finding of the High Court.' The main issue focuses on the legality of the November 2019 Circular. The Appeals are partly allowed.
O R D E R
Delay condoned.
Leave granted.
Heard the learned counsel appearing for the parties.
While we are not interfering with the finding of the High Court as regards the retrospective operation of Rule 89(4) of the Central Goods and Services Tax Rules , 2017, we are sending back the cases subject-matter of these Appeals to the High Court of Jharkhand at Ranchi only for the limited purposes of considering prayer clause (i) of the Petition(s) regarding the legality of the Circular dated 18th November, 2019. Ordered accordingly.
The remanded Petitions shall be listed before the roster Bench of the High Court on 25th July, 2025 when the parties, who are represented today, shall remain present before the roster Bench. No further notice shall be served upon them.
The Appeals are partly allowed.
Signature Not Verified Digitally signed by The Registry to forward a copy of this order to the ASHISH KONDLE Date: 2025.05.22
18:43:28 IST Reason:
Registrar (Judicial) of the High Court of Jharkhand at Ranchi, who shall ensure that the remanded Petitions are listed as directed above.
..........................J.
(ABHAY S. OKA)
..........................J.
(UJJAL BHUYAN)
NEW DELHI;
MAY 19, 2025.
ITEM NO.43 COURT NO.3 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Special Leave Petition (civil) Diary No(S). 7277/2025 [Arising out of impugned final judgment and order dated 21-08-2023 in WPT No. 1719/2022, 2649/2022, 2650/2022, 2651/2022, 2655/2022, 2704/2022, WPT No. 2710/2022, 2790/2022, 2796/2022, 2797/2022, 403/2023, 404/2023, 405/2023 and 1986/2023 passed by the High Court of Jharkhand at Ranchi]
UNION OF INDIA & ORS. Petitioner(s)
VERSUS M/S TATA STEEL LIMITED Respondent(s)
(IA No. 66604/2025 - CONDONATION OF DELAY IN FILING)
Date : 19-05-2025 These matters were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s): Mr. N. Venkataraman, A.S.G.
Mr. Gurmeet Singh Makker, AOR Mr. V C Bharathi, Adv.
Mr. Sarthak Karol, Adv.
Mr. Udai Khanna, Adv.
Mr. Anuj Udupa, Adv.
For Respondent(s): Mr. Tarun Gulati, Sr. Adv.
Mr. Abhishek Anand, Adv.
Mr. Darpan Bhuyan, Adv.
Mr. Rahul Kumar, Adv.
Mr. Salona Mittal, Adv.
Mr. M.P. Devanath, AOR UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Leave granted.
The Appeals are partly allowed in terms of the signed order.
Pending application(s), if any, shall stand disposed of accordingly.
