M/S Petronet Lng Limited vs Assistant Commissioner Of ...
2021 Latest Caselaw 3852 Guj

        C/SCA/5190/2019                             IA ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


 MISC. CIVIL APPLICATION (FOR EXTENSION OF TIME) NO. 1 of 2020
         In R/SPECIAL CIVIL APPLICATION NO. 5190 of 2019
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ASSISTANT COMMISSIONER OF CUSTOMS CUSTOMS DIVISION Versus M/S PETRONET LNG LIMITED ========================================================== Appearance:

ADVOCATE NOTICE SERVED for the PETITIONER(s) No. for the RESPONDENT(s) No. ==========================================================

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE DR. JUSTICE A. P. THAKER

Date : 05/03/2021

IA ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. By this Misc. Civil Application, the Revenue has prayed for the following reliefs :

"(10)(a) YOUR LORDSHIPS may be pleased to allow this application.

(b) YOUR LORDSHIPS may be pleased to grant the extension of six months to implement the oral judgment passed by this Hon'ble Court dated 26/12/2019 in Special Civil Application No.519 of 2019 in the interest of justice.

(c) YOUR LORDSHIPS may be pleased to pass any other and further orders as may be deemed fit, in the facts and circumstance of this case."

C/SCA/5190/2019 IA ORDER

2. The main matter i.e. Special Civil Application No.5190 of 2019 came to be disposed of by a Co-

ordinate Bench vide the judgment and order dated 26.12.2019, wherein in paragraph 23, the following has been observed :

"23. As a result of the aforesaid discussion, we hold that the petitioner is entitled to receive refund as per his claim contained in his application dated 8.8.2015 in accordance with law and the same shall be granted to the petitioner within a period of four (4) months from the date of receipt of writ of this Court. At this stage, learned counsel for the respondent requests for staying of this order. We are of the view that the Court has granted four months time to process the claim of the petitioner and during that period, if the respondent chooses to challenge the order, they may do so. The request for staying of this order is rejected."

3. Thus the applicant herein was granted four (4) months time to refund the amount as prayed for to the original petitioner.

4. By this Misc. Application, it is prayed that the time period earlier granted may be extended further. However, it is pointed out that the judgment rendered by this Court in the main matter was carried by the Revenue to the Supreme Court by filing the Special Leave to Appeal No.9298 of 2020.

5. The Supreme Court vide order dated 12.01.2021 granted leave and has admitted the appeal. The

C/SCA/5190/2019 IA ORDER

Supreme Court has stayed the operation of the judgment of this Court rendered in the Special Civil Application No.5190 of 2019.

6. In such circumstances referred to above, the Revenue now need not pray for extension of time to comply with the directions. This application would not survive and is accordingly disposed of.

(J. B. PARDIWALA, J)

(DR. A. P. THAKER, J) KUMAR ALOK