How to file SLP in Apex Court by the department against the order of High Court Patna

[Sudhir Kumar]

Please let me know, If department lost a case in High Court and decide to file an SLP against the court verdict in a particular case. What are the procedure to file the SLP in Apex Court?

[YAGAY andSUN]

Special Leave Petitions in India (SLP) holds a prime place in the Judiciary of India, and has been provided as a "residual power" in the hands of Supreme Court of India to be exercised only in cases when any substantial question of law is involved, or gross injustice has been done.

[KASTURI SETHI]

The Chief Commissioner refers the case to the Board and Board after getting approval from Ministry of Finance issues instructions to the jurisdictional Chief Commissioner/Commissioner to file SLP. MOF may seek consultation from Ministry of Law. There is Law Branch in Chief Commissioner's office which deals with the filing of SLP.

The whole procedure is laid down in these circulars:-

(Master Circular) M.F. (D.R.) (State Taxes Division) Instruction No. S-29012/12/2017-ST-1-DoR, dated 27-11-2017 as amended vide Circular No. 275/15/2018-CX.8A dated 04-07-2018 : GST - Defence against Writ Petitions/PILs relating to GST - Instruction and 280/05/2018-CX. 8A dated 23-05-2018 : Writ Petitions/PILs related to GST - Suo motu transfer of Authorizations on behalf of Union of India by Authorized Commissioners - Instruction.

Writ Petitions/PILs relating to GST - Master Instruction

M.F. (D.R.) (State Taxes Division) Instruction No. S-29012/12/2017-ST-1-DoR, dated 27-11-2017

 

[DR.MARIAPPAN GOVINDARAJAN]

The Law Ministry will give suitable advice and instructions to the Department as to filing special leave petition before the Supreme Court.

AI Summary

Special Leave Petition requires departmental Board and Ministry approvals, with Law Ministry advice for filing. For departmental appeals by SLP against High Court orders the Chief Commissioner refers the matter to the Board, which after Ministry of Finance approval instructs the jurisdictional Chief Commissioner/Commissioner to file the SLP. The Ministry of Finance may consult the Ministry of Law; the Law Ministry provides advice and instructions, while the Chief Commissioner's Law Branch manages preparation and filing under departmental master instructions and circulars.