2023 (8) TMI 1125

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....ith Ms. Divya Rai i/b. Enact Legal For the Respondent : Ms. Sangeeta Yadav ORDER P.C.: 1. Heard learned counsel for the petitioners and learned counsel for the respondents. 2. At the outset, learned counsel for the petitioners would submit that the issues as raised in the present petitions and subject matter of the impugned order would stand covered by the decision of the Supreme Court in Ca....

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....oner of Customs AIR 2021 SC 1699. He has also drawn our attention to an order dated 6 June, 2023 passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India & Anr. and other Petitions, to which one of us (G.S. Kulkarni, J.) was a member, in which considering similar issues, the Court made observations in regard to the pending proceedings before the Supreme Court while ....

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.... amendment has been made by Finance Act 2022 in which it is alleged to overcome the effect of the decision of the Supreme Court in Canon India Pvt. Ltd. (supra). It is informed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also subject matter of challenge in writ petition(s) filed before the Supreme Court which are stated to be pending before the Supreme Cou....

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....unsel for the parties. Hence Rule. Respondents waive service. 3. Interim order passed earlier shall continue to operate till the final decision of the petitions. 4. Liberty to the parties to move the Court after the proceedings are decided by the Supreme Court. 5. In the meantime, the parties are directed to complete the pleadings on the petitions." 3. In our opinion, as the principal issu....