Case Law Details
Case Name : Chief Commissioner of Central Goods and Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India)
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Supreme Court of India
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Chief Commissioner of Central Goods and Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India)
The Supreme Court of India on May 20, 2025, dismissed a review petition filed by the Chief Commissioner of Central Goods and Service Tax against the judgment in the case of Chief Commissioner of Central Goods and Service Tax & Ors. Vs Safari Retreats Private Limited & Ors. (Civil Appeal No. 2948 of 2023). The review petition, challenging the October 3, 2024, judgment, was dismissed on the grounds of “no error apparent on the record,” according ...
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Author Bio
This review must have been filed immediately after the original SC judgement. Now the Act has been amended retrospectively to nullify the effect of the original judgement, this judgement has become infructuous. This review petition should have been withdrawn once the retrospective amendment was made, to save valuable time of the hon. SC, and to save money of the department. But petition was not withdrawn, and the fact of retrospective amendment was probably not even brought to the notice of the hon. SC! All the while it shows how recklessly the GST department works at the highest level.
Sir, Even the Act is amended, however amendment is not yet notified. so amendment is ineffective as on the date. Further, In case of IMA, recently Kerala HC, also pointed out the retrospective amendment (Sec 7aa), when the issue was concluded by Supreme Court and upheld retro amendment as unconstitutional. definitely court will again intervene in this matter as well, once constitutionality challenged before it.