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TMI Blog2023 (8) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that there is a Review Petition arising out of the decision of the Supreme Court in M/s Canon India Private Limited [ 2022 (8) TMI 888 - SC ORDER] , which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, is also challenged before the Supreme Court in the proceedings of Writ Petitions which too are pending - It was held that as the principal issue is sub-judice before the Supreme Court as noted in the order dated 6 June, 2023 passed in Idea Cellular Ltd., we are of the opinion that this petition also needs to be admitted. It appears that the issues are not different from what the Court considered in the case of Idea Cellular Ltd., VIRAL KANUBHAI MEHTA VERSUS UNION OF IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22577 OF 2021 Elite Aromas Pragati Aroma Oil Distillers Pvt Ltd, Harish Ramnani, Pragnesh Gandhi, Shri Nitesh Patel, S.N. Wairkar, Dipak Spices Export LLP, Bharat Shetty, Akni Futuristic Technologies, Metro Trading Company And Anr. Tropical Woods Pvt Ltd And Anr. One World Corporation Pvt. Ltd, Gupta And Co. Pvt. Ltd, Amit Gupta, Rajesh Kishanlal Jain Dharmesh Pyarchand Kothari, Kapil Hukimchand Kothari Koyna Glass Works Pvt Ltd, Kiran Vora, Precision Knives Pvt Ltd Through Mr Sumir Nagar, Kiran Nagindas Vora, Iqbalmohan Amritlal, Iqbalmohan Amritlal Mehra, Kiran Vora, Mukesh Nagindas Vora, Maitree Industries India, Amjey Chem Trade Pvt. Ltd., M/s Apollo Cranes Pvt. Ltd., M/s Bharathi Rubber Linings And Allied Services Pvt. Ltd, Chandr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, WP(L)/12448/2023, WP(L)/15868/2023, WP(L)/16148/2023, WP(L)/16750/2023, WP(L)/17189/2023. Mr. Saket R. Ketkar for Respondent in WP(L)/15566/2023, WP(L)/15803/2023, WP(L)/16265/2023, WP(L)/16400/2023, WP(L)/16441/2023, WP(L)/16821/2023 WP(L)/17072/2023. Mr. M.P. Sharma a/w Mr Saket R . Ketkar for Respondent in WP(L)/16810/2023, WP(L)/17067/2023. Mr. M.P. Sharma aw Ms Mamta Omle for Resp No.2 in WP/1929/2023, WP/1977/2023, WP(L)/16148/2023, WP(L)/15868/2023 and For Resp WP-5 to 23 25-46-1929-2023.odt Nos.2 3 in WP(L)/12448/2023. Mr. Karan Adik a/w Ms. Sangeeta Yadav aw Mr Umesh Gupta for Respondent in WP(L)/16750/2023, WP(L)/17189/2023, WP(L)/15521/2023, WP(L)/15803/2023, WP(L)/16400/2023, WP(L)/16441/2023, WP(L)/18833/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues arising from the decision of the Supreme Court in Canon India Pvt. Ltd. (Supra) to submit that the Court has admitted these petitions. 3. We may note, the first order passed on the proceedings of Idea Cellular Ltd. Vs. The Union of India, whereby this Court has noted that there is a Review Petition arising out of the decision of the Supreme Court in M/s Canon India Private Limited, which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, is also challenged before the Supreme Court in the proceedings of Writ Petitions which too are pending. 4. In this view of the matter, we passed the following order in Idea Cellular Ltd. Vs. Union of India. 1. Heard Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 2 May 2022 an 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 Court. In this context, Mr. Nankani has drawn our attention to an order passed by the Supreme Court in Civil Appeal No(s). 6142 of 2019 (Union of India Ors. vs. Aspam Petrochem Pvt. Ltd.) dated 26 July, 2022 which is an order on batch of civil appeals as also writ petitions filed under Article 32 of the Constitution of India, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing learned counsel for the parties, it appears that the issues are not different from what the Court considered in the case of Idea Cellular Ltd., Viral Kanubhai Mehta and in the case of Irfan Hajiosman Nursumar. We accordingly pass similar orders on the present proceedings. Hence, Rule. Respondents waive service. 6. As and by way of ad-interim relief, we stay the impugned order, however, liberty to the respondents to make an application for vacating of the said order in the event the respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd. (Supra). 7. All contentions of the parties are e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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