2021 (3) TMI 537 - HC - Customs

SC Grants Stay on HC Judgment, Making Revenue's Extension Application Unnecessary as Special Leave to Appeal Progresses.

The Revenue's Misc. Civil Application for an extension of time to implement the High Court's oral judgment was rendered unnecessary after the SC granted ... Seeking to grant the extension of six months to implement the oral judgment - HELD THAT:- The main matter came to be disposed of by a Coordinate Bench in M/S. PETRONET LNG LIMITED VERSUS ASSISTANT COMMISSIONER OF CUSTOMS CUSTOMS DIVISION [2020 (1) TMI 176 - GUJARAT HIGH COURT] where it was held that the petitioner is entitled to receive refund as per his claim contained in his application dated 8.8.2015 in accordance with law and the same shall be granted to the petitioner within a period of four (4) months from the date of receipt of writ of this Court. The applicant herein was granted four (4) months time to refund the amount as prayed for to the original petitioner - Application disposed off. Issues:1. Extension of time to implement oral judgment2. Appeal to Supreme Court and stay on High Court judgmentExtension of time to implement oral judgment:The Revenue filed a Misc. Civil Application seeking an extension of six months to implement the oral judgment passed by the High Court in a Special Civil Application. The main matter, Special Civil Application No.5190 of 2019, was disposed of by a Coordinate Bench, granting the petitioner four months to receive a refund as per their claim. The High Court had rejected a request for staying the order. The applicant then requested an extension of the time period, but it was noted that the Revenue had taken the matter to the Supreme Court by filing a Special Leave to Appeal. The Supreme Court granted leave, admitted the appeal, and stayed the operation of the High Court judgment. Consequently, the High Court held that in light of the Supreme Court's stay order, the Revenue no longer needed to seek an extension of time to comply with the directions, and the application was disposed of.Appeal to Supreme Court and stay on High Court judgment:The Revenue's appeal to the Supreme Court, filed as Special Leave to Appeal No.9298 of 2020, was granted leave and admitted by the Supreme Court. The Supreme Court, through an order dated 12.01.2021, stayed the operation of the judgment passed by the High Court in the Special Civil Application No.5190 of 2019. This stay order rendered the Revenue's application for an extension of time unnecessary, as compliance with the High Court's directions was no longer required due to the stay granted by the Supreme Court. Consequently, the High Court disposed of the application in light of the changed circumstances arising from the Supreme Court's intervention.