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UNION OF INDIA vs. CUMMINS TECHNOLOGIES INDIA PVT LTD. AND OTHERS
(Supreme Court)

Hon'ble Judges:

SURYA KANT
HIMA KOHLI
Pet. Counsel
Tushar Mehta
S.v. Raju
Zoheb Hossain
Res. Counsel
B. Lakshmi Narasimhan
Aditya Bhattacharya
Apeksha Mehta

Petitioner / Applicant

UNION OF INDIA
Respondent CUMMINS TECHNOLOGIES INDIA PVT LTD. AND OTHERS
Court

SC (Supreme Court)

Date Sep 20, 2021
Order No.

Transfer Petitions (Civil) Nos.1481-1482/2021

Citation

2021(9) TAXREPLY 6108
Original Order
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ORDER

The Court is convened through Video Conferencing. Heard Mr. Tushar Mehta, learned Solicitor General, Mr. S.V. Raju, learned Additional Solicitor General appearing for the Union of India, learned counsel appearing for Respondent No.1, who is on caveat, and carefully perused the record. These transfer petitions have been filed by the Union of India under Article 139A read with Article 142 of the Constitution of India seeking transfer of two Writ Petitions to this Court, i.e., (i) Writ Petition No. 9443/2020 titled 'M/s. Cummins Technologies vs Union of India' pending before the High Court of Madhya Pradesh at Indore and (ii) Writ Petition No.7767 /2020 titled 'M/s. SPL Infrastructure Private Limited v. Assistant Commissioner of State Tax, Narasannapeta and Ors.' pending before the High Court of Andhra Prdesh at Amaravati. In both these Writ Petitions, the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 has been challe....

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