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

Procedure for Filing Special Leave Petition in Supreme Court: Department Guidelines, Ministry Approval, and Legal Advice A query was raised about the procedure for a department to file a Special Leave Petition (SLP) in the Supreme Court after losing a case in the High Court. Responses indicated that SLPs serve as a 'residual power' for addressing substantial legal questions or gross injustices. The process involves the Chief Commissioner referring the case to the Board, which, upon approval from the Ministry of Finance, instructs the filing of the SLP. The Law Ministry may provide advice, and specific instructions are outlined in government circulars related to legal proceedings and GST-related writ petitions.