(A.M. Khanwilkar and Dinesh Maheshwari, JJ.)
State of Uttar Pradesh and Others __________________ Petitioner(s);
v.
Opasil Pigments and Chemicals (P) Ltd. and Another ___ Respondent(s).
Petition(s) for Special Leave to Appeal (C) No(s). 21569/2019, decided on September 16, 2019
(For Admission and I.R. and IA No. 136942/2019-Exemption From Filing C/C of the Impugned Judgment and IA No. 136940/2019-Exemption From Filing O.T.) Petition(s) for Special Leave to Appeal (C) No(s). 21569/2019; WT No. 865/2019; IA No. 136942/2019; and IA No. 136940/2019
The Order of the court was delivered by
Order
1. Applications for exemption from filing certified copy of the impugned order1 and official translation are allowed.
2. Issue notice on the special leave petition as also on the prayer for interim relief.
3. Dasti allowed.
4. Tag with Special Leave Petition (C) Diary No. 24795 of 2019.
5. Considering the fact that in the present case goods have already been released pursuant to the impugned order1, no interim relief can be granted.
6. However, our attention was invited to an order dated 31-1-20192 passed by the High Court in a similar matter i.e. Writ Tax No. 141 of 2019 and couple of other case(s), wherein the High Court allowed the writ petitioner(s) to withdraw writ petition(s) after release of goods pursuant to the interim order, despite the fact that the interim order passed by it directing release of goods was subject matter of challenge pending before this Court. That cannot be countenanced. For, the claim of the State cannot be made fait accompli in this manner.
7. In future, if such occasion arises including in the case of writ petitioners in this case, it will be open to the petitioner(s) (Department) to invite the attention of High Court regarding the pending special leave petition before this Court. We are certain that the High Court will consider the request for withdrawal of writ petition appropriately.
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1 Opasil Pigment and Chemicals v. State of U.P., Writ Tax No. 865 of 2019, order dated 1-8-2019 (All)
2 Almadina Traders v. State of U.P., Writ Tax No. 141 of 2019, order dated 31-1-2019 (All)
