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EVERGREEN SEAMLESS PIPES & OTHER vs. UNION OF INDIA & OTHERS
(Supreme Court)

Hon'ble Judges:

SURYA KANT
J.K. MAHESHWARI
Pet. Counsel
D.l. Chidananda
Ashwin Kumar
Surbhi Mehta
Res. Counsel
Mukesh Kumar Maroria
V.c. Bharathi
H.r. Rao

Petitioner / Applicant

EVERGREEN SEAMLESS PIPES & OTHER

Respondent UNION OF INDIA & OTHERS
Court

SC (Supreme Court)

Date Feb 9, 2023
Order No.

Miscellaneous Application No.108/2023 in SLP(C) No.30333/2018

Citation

2023(2) TAXREPLY 7288

Original Order
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ORDER

ORDER Issue notice. 2. Mr. Mukesh Kumar Maroria, learned counsel, accepts notice on behalf of the respondents. Service upon the respondents is, accordingly, waived off. 3. Heard learned counsel for the parties. 4. The prayer in the instant application is to recall the order dated 22.07.2022, whereby SLP(C)No. 30333 of 2018, filed by the applicant/petitioner, was disposed of along with other connected matters. The order of final disposal is sought to be recalled on the ground that the applicant/petitioner has challenged the constitutional validity of Section 140(3)(iv) of the Central Goods and Service Tax Act, 2017, which was not the issue that arose for consideration when a batch of SLPs was disposed of on 22.07.2022. 5. Learned counsel appearing on behalf of the Revenue fairly submits that he has no objection if the Order dated 22.07.2022 is recalled qua the applicant/petitioner. 6. In this view of the matter, M.A.No. 108 of 2023 is allowed; the Order dated ....

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