2021 (9) TMI 706 - HC - GST

Time limitation - extension of period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings - HELD THAT - This court is not competent to entertain effectively a contempt petition at the behest of the petitioner purportedly to agitate the directions passed by the Hon ble Supreme Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (5) TMI 564 - SC ORDER . It is noted that since the petitioner has alleged that the respondents have not complied with the order of the Hon ble Supreme Court and on the contrary the respondents have submitted that they have complied with the order of the Hon ble Supreme Court by issuing necessary directions and the circular dated 20-7-2021. The present PIL petition not required to be entertained - PIL dismissed.

Summary

Issues:
Petition seeking direction to obey Supreme Court order in Goods and Service Tax Law; Compliance with circular issued by Ministry of Finance; Maintainability of the PIL petition challenging the circular.

Analysis:
The judgment delivered by the High Court involved a petition where the petitioner sought direction for the respondents to comply with the order dated 27-4-2021 passed by the Hon'ble Supreme Court in a matter related to Goods and Service Tax Law. The petitioner also sought certain consequential relief. The respondent, represented by counsel, pointed out the circular dated 20-7-2021 issued by the Ministry of Finance in compliance with the Supreme Court's directions. The respondent argued that since necessary clarifications had been issued pursuant to the Supreme Court's order, the PIL petition was not maintainable. The petitioner contended that the spirit of the Supreme Court's directions had not been complied with through the circular. However, the respondent maintained that the petitioner had no basis to challenge the circular, suggesting any challenge should be raised before the appropriate forum.

The High Court, after considering the arguments presented, concurred with the respondent's stance. The court noted that it was not within its jurisdiction to entertain a contempt petition challenging the directions of the Supreme Court. The court observed that the respondents had claimed compliance with the Supreme Court's order by issuing necessary directions and the circular dated 20-7-2021. Therefore, the court found no grounds to entertain the PIL petition. Consequently, the court dismissed the petition, advising the petitioner to seek remedy through available means if aggrieved by the decision.