Supreme Court Revives Constitutional Challenge to GST Act Section 140(3)(iv), Restores Special Leave Petition for Further Review

SC allowed recall of previous order dated 22.07.2022 regarding constitutional validity of Section 140(3)(iv) of Central GST Act, 2017. The Court restored the Special Leave Petition to its original number and file, directing it to be listed with another related petition for further proceedings, while clarifying that this recall would not impact other previously disposed matters.

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Issues:
Recall of order dated 22.07.2022 regarding constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017.

Analysis:
The Supreme Court, comprising of Mr. Surya Kant and Mr. J.K. Maheshwari, JJ., addressed the issue of recalling an order dated 22.07.2022 in an application seeking to challenge the constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017. The applicant/petitioner contended that the order disposing of SLP(C)No. 30333 of 2018, along with other connected matters, did not consider the specific issue raised regarding the constitutional validity of the mentioned section. The learned counsel for the Revenue expressed no objection to recalling the order in question concerning the applicant/petitioner. Consequently, the Court allowed M.A.No. 108 of 2023, recalling the order dated 22.07.2022 and restoring the SLP to its original number and file, thereby disposing of IA No. 194090/2022.

The Court clarified that while the specific order regarding the applicant/petitioner was being recalled and the SLP restored, this decision would not impact other matters that had already been disposed of vide the order dated 22.07.2022. As a result, SLP(C)No. 30333 of 2018 was directed to be listed along with SLP(C)No. 30204 of 2018 for further proceedings. The judgment focused on the specific issue raised by the applicant/petitioner regarding the constitutional validity of a particular section under the GST Act, ensuring a fair consideration of the legal arguments presented before the Court.

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