The Supreme Court recently comprising of a bench of Justices D.Y. Chandrachud and Sudhanshu Dhulia have set aside a Himachal Pradesh High Court judgment, noting that it was "utterly incomprehensible." (State of Himachal Pradesh and Another v Himachal Aluminium and Conductors)
A bench observed, "The judgment of the high court is utterly incomprehensible. The reasons on the basis of which the High Court has proceeded to allow the petitions and set aside the reassessment cannot be discerned from the judgments."
Facts of the case
A Division Bench of the High Court of Himachal Pradesh has by its judgments dated 27 November 2020 allowed the writ petitions instituted by the respondents under Article 226 of the Constitution. The respondents sought to challenge the validity of orders of reassessment passed by the appellant. The High Court by its impugned judgments has set aside the reassessment.
Notice was issued by this Court on 12 January 2022, 18 April 2022 and 29 April 2022 in the Special Leave Petitions.
Courts Observation and Judgment.
The bench disposing the appeal remarked, "The judgment of the High Court is utterly incomprehensible. The reasons on the basis of which the High Court has proceeded to allow the petitions and set aside the reassessment cannot be discerned from the judgments.
The appeals are accordingly allowed. The impugned judgments of the High Court are set aside. CWP No 2998 of 2020, CWP No 2978 of 2020 and CWP No 2997 of 2020 shall stand restored to the file of the High Court of Himachal Pradesh for a decision afresh. All the rights and contentions of the parties are kept open. Pending applications, if any, stand disposed of."
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