2025(02)LCX0474

Konkan LNG Private Limited

Versus

The Commissioner of State Tax

CIVIL APPEAL NO. 2631 OF 2025 decided on 17-02-2025

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.2631 OF 2025
(Arising out of S.L.P.(Civil) No.847 of 2025)

KONKAN LNG LIMITED (EARLIER KNOWN AS
KONKAN LNG PRIVATE LIMITED                                 ... APPELLANT(S)

VS.

THE COMMISSIONER OF STATE TAX & ORS.         ... RESPONDENT(S)

ORDER

Leave granted.

Heard the learned senior counsel appearing for the appellant and the learned senior counsel appearing for the first and fourth respondents.

The learned senior counsel appearing for the first and fourth respondents opposes the prayer of remand in terms of a judgment of this Court dated 23rd October, 2024 in Civil Appeal No.2948 of 2023 in the case of "Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.". The learned senior counsel appearing for the first and fourth respondents submits that there is a proposal to amend the provisions of law which were interpreted by the said judgment with retrospective effect. However, as of today, the amendment has not been passed by the legislature.

Hence, we set aside the impugned judgment dated 28th June, 2024 and restore Writ Petition No.313 of 2021 to the file of the High Court of Judicature at Bombay to enable the High Court to make adjudication in terms of the decision in the case of M/s Safari Retreats Private Ltd. (supra) and what is observed in paragraph Nos. 66 and 67 thereof.

The appeal is accordingly allowed.

..........................J.
(ABHAY S.OKA)

..........................J.
(UJJAL BHUYAN)

NEW DELHI;
February 17, 2025

SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s). 847/2025

[Arising out of impugned final judgment and order dated 28-06-2024 in WP No. 313/2021 passed by the High Court of Judicature at Bombay]

KONKAN LNG LIMITED (EARLIER KNOWN AS
KONKAN LNG PRIVATE LIMITED                                 Petitioner(s)

VERSUS

THE COMMISSIONER OF STATE TAX & ORS.             Respondent(s)

Date : 17-02-2025 This petition was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ABHAY S. OKA
HON'BLE MR. JUSTICE UJJAL BHUYAN

For Petitioner(s) :
                                Ms. Kavita Jha, Sr. Adv.
                                Mr. Shammi Kapoor, Adv.
                                Ms. Swati Aggarwal, Adv.
                                Mr. Sandeep Gupta, Adv.
                                Mr. Anant Mann, AOR

For Respondent(s) :
                                Mr. Aniruddha Joshi, Sr. Adv.
                                Mr. Siddharth Dharmadhikari, Adv.
                                Mr. Aaditya Aniruddha Pande, AOR

UPON hearing the counsel the Court made the following
ORDER

Leave granted.

The appeal is allowed in terms of the signed order.

Pending application, if any, also stands disposed of.