Court Stays Orders Pending SC Review on Canon India Case; Parties to Complete Pleadings on Finance Act 2022 Challenge.

The HC admitted multiple writ petitions related to the applicability of the SC decision in Canon India Pvt. Ltd. vs. Commissioner of Customs. The Court stayed the impugned orders pending the SC's decision on a related Review/Writ Petition and the challenge to the Finance Act 2022 amendment. The issues were deemed similar to past cases, prompting similar interim orders. The respondents were allowed to seek vacating the stay after the SC decision. The Court directed the parties to complete pleadings, keeping all contentions open for future proceedings.

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Issues involved:
The judgment involves multiple writ petitions concerning the applicability of a decision by the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699.

Details of the Judgment:

Issue 1: Admissibility of petitions
The petitions raised issues arising from the Supreme Court decision in Canon India Pvt. Ltd. The Court admitted the petitions based on similar issues raised in previous cases and stayed the impugned orders pending the decision of the Supreme Court in the pending Review/Writ Petition related to Canon India Pvt. Ltd.

Issue 2: Review Petition and Amendment Challenge
The Court noted the Review Petition pending before the Supreme Court related to the Canon India Pvt. Ltd. decision. The subsequent amendment brought about by the Finance Act 2022 was also challenged before the Supreme Court. The petitions were required to be adjudicated finally, and an interim order was passed staying the impugned order pending the final decision of the Supreme Court.

Issue 3: Similarity with Previous Cases
After considering the issues raised in previous cases like Idea Cellular Ltd. and Viral Kanubhai Mehta, the Court found that the issues in the present petitions were not different. Similar orders were passed in the present proceedings, staying the impugned order and granting liberty to the respondents to apply for vacating the order after the Supreme Court's decision.

The judgment highlights the importance of the Supreme Court decision in Canon India Pvt. Ltd. and the ongoing legal challenges related to the Review Petition and subsequent amendments. The Court admitted the petitions based on similar issues raised in previous cases and provided interim relief by staying the impugned orders. The parties were directed to complete pleadings, and all contentions were kept open for further proceedings.

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