Sanjay Kumar Agarwal vs State Tax Officer

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1098

A. S. BOPANNA, BELA M. TRIVEDI
Sanjay Kumar Agarwal – Appellant
Versus
State Tax Officer – Respondent

Advocates appeared:
For the Petitioner(s): Mr. Arnav Narain, AOR Mr. Rajesh Srivastava, AOR Mr. Gaurav Verma, Adv. Mr. Neeraj Dutt Gaur, Adv. Mr. Sanjay Singh, Adv. Mr. Sanjay Kapur, AOR Ms. Megha Karnwal, Adv. Mr. Surya Prakash, Adv. Mr. Devesh Dubey, Adv. Mr. Arjun Bhatia, Adv. Ms. Isha Virmani, Adv. Ms. Divya Singh Pundir, Adv. M/S. Lawfic, AOR Mr. David Rao, Adv. Mr. Atul Sharma, Adv. Mr. M.s. Vishnu Sankar, Adv. Mr. Sriram Parakkat, Adv. Ms. Athira G. Nair, Adv. Mr. Aditya Santosh, Adv. Mr. Ramji Srinivasan, Sr. Adv. Ms. Mayuri Raghuvanshi, AOR Mr. Vyom Raghuvanshi, Adv. Ms. Akanksha Rathore, Adv. Mr. Dhruv Sharma, Adv.
For the Respondent(s): Mr. Maninder Singh, Sr. Adv. Ms. Aastha Mehta, Adv. Ms. Deepanwita Priyanka, AOR Ms. Aastah Mehta, Adv. Ms. Prerna Mohapatra, Adv. Ms. Yasha Goyal, Adv. Mr. Vikas Mehta, AOR Mr. Jaideep Gupta, Sr. Adv. Mr. Siddharth Bhatnagar, Sr. Adv. Mr. Arvind Thapliyal, Adv. Mr. Dhruv Devan, Adv. Mr. Surya Kapoor, Adv. Ms. Sarvana Vasanta, Adv. Mr. Siddhant Grover, Adv. Mr. Siddharth Pandey, Adv. Ms. Pratcheta Kar, Adv. Mr. Aditya Sidhra, Adv. Mr. Nadeem Afroz, Adv. Mr. Kunal Chatterji, AOR Mr. Sumesh Dhawan, Sr. Adv. Mr. Vatsala Kak, Adv. Mr. Mahesh Agarwal, Adv. Mr. Raghav Dembla, Adv. Mr. Shaurya Shyam, Adv. Ms. Geetika Sharma, Adv. Mr. E. C. Agrawala, AOR

Judgement Key Points

What is the scope and grounds for a Civil Supreme Court review under Order XLVII CPC and Supreme Court Rules, 2013? What is the impact of a coordinate/parallel bench's observations on a review petition and when should a matter be referred to a larger bench? What constitutes an error apparent on the face of record that justifies a review, and can change in law or subsequent decisions be grounds for review?

What is the scope and grounds for a Civil Supreme Court review under Order XLVII CPC and Supreme Court Rules, 2013?

What is the impact of a coordinate/parallel bench's observations on a review petition and when should a matter be referred to a larger bench?

What constitutes an error apparent on the face of record that justifies a review, and can change in law or subsequent decisions be grounds for review?

JUDGMENT :

BELA M. TRIVEDI, J.

1. This batch of five Review Petitions seeks to review the common Judgment and Order dated 06.09.2022 passed by this Court in Civil Appeal No. 1661 of 2020 and Civil Appeal No. 2568 of 2020. Both the said appeals were preferred by the State Tax Officer-appellant.

2. Civil Appeal No. 1661 of 2020 was preferred by the Appellant-State Tax Officer against the Respondent-Rainbow Papers Limited (Corporate Debtor), being aggrieved by the Judgment and Order dated 19.12.2019 passed by the National Company Law Appellate Tribunal (hereinafter referred to as the ‘NCLAT’) dismissing the Company Appeal (At) (INs) No. 404 of 2019 filed by the appellant. The said company Appeal was filed against the order dated 27.02.2019 passed by the Adjudicating Authority, rejecting the Application being I.A. No. 224/271/272/337 of 2018 and P-01/2019 in CP No. (IB) 88/9/NCLT/AHM/2017 filed by the appellants, in which it was held that the appellant cannot claim first charge over the property of the Corporate Debtor, as Section 48 of the Gujarat Value Added Tax 2003 (hereinafter referred to as the ‘GVAT Act’) cannot prevail over Section 53 of the Insolvency and Bankruptcy Code 2016 (he

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2023 Supreme(SC) 1098

A. S. BOPANNA, BELA M. TRIVEDISanjay Kumar Agarwal – AppellantVersusState Tax Officer – Respondent

What is the scope and grounds for a Civil Supreme Court review under Order XLVII CPC and Supreme Court Rules, 2013?

What is the impact of a coordinate/parallel bench's observations on a review petition and when should a matter be referred to a larger bench?

What constitutes an error apparent on the face of record that justifies a review, and can change in law or subsequent decisions be grounds for review?

Cases Referred (13)

A. S. BOPANNA, BELA M. TRIVEDI
Sanjay Kumar Agarwal – Appellant
Versus
State Tax Officer – Respondent