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W.P.(C) 3398/2010 & Connected Matters
#2, 21 to 174 HIGH COURT OF DELHI
W.P.(C) 3398/2010 & CM 6827/2010
HOME SOLUTIONS RETAILS LTD. ..... Petitioner
Through Mr. Harish N. Salve, Mr. Neeraj Kishan Kaul and Mr. S. Ganesh, Senior Advocates with Mr. Rishi Aggarwala, Mr. Amit Naik, Mr. Nikhil Rohtagi and
Mr.Harshwardhan, Advocates
#2, 21 to 174 HIGH COURT OF DELHI
W.P.(C) 3398/2010 & CM 6827/2010
HOME SOLUTIONS RETAILS LTD. ..... Petitioner
Through Mr. Harish N. Salve, Mr. Neeraj Kishan Kaul and Mr. S. Ganesh, Senior Advocates with Mr. Rishi Aggarwala, Mr. Amit Naik, Mr. Nikhil Rohtagi and
Mr.Harshwardhan, Advocates
VERSUS
UNION OF INDIA & ORS. ..... Respondents
Through Mr. A.S. Chandiok, ASG with Mr. H.C. Bhatia, Ms. Vibha Dhawan, Mr. G.S. Parwanda, Mr. Bhagat Singh, Advocates for R-1.
Mr. Mukesh Anand with Mr. R.C.S.
Bhadoria and Mr. Shailesh Tiwari, Advocates for R-2 and 4.
Through Mr. A.S. Chandiok, ASG with Mr. H.C. Bhatia, Ms. Vibha Dhawan, Mr. G.S. Parwanda, Mr. Bhagat Singh, Advocates for R-1.
Mr. Mukesh Anand with Mr. R.C.S.
Bhadoria and Mr. Shailesh Tiwari, Advocates for R-2 and 4.
WITH
W.P.(C) Nos. 7605/2010 & CM 19776/2010, 3398/2010 & CM
6827/2010, 3746/2010 & CM 7483/2010, 3750/2010 & CM
7486/2010, 3782/2010 & CM 7590/2010, 3783/2010 & CM
7593/2010, 3809/2010 & CM 7648/2010, 3837/2010 & CM
7716/2010, 3838/2010 & CM 7719/2010, 3856/2010 & CM
7751/2010, 3867/2010 & CM 7765/2010, 3868/2010 & CM
7767/2010, 3869/2010 & CM 7769/2010, 3881/2010 & CM
7789/2010, 3886/2010 & CM 7797/2010, 3936/2010 & CM
7880/2010, 4010/2010 & CM 7980/2010, 4025/2010 & CM
8001/2010, 4026/2010 & CMs 8003/2010 & 12696/2010, 4028/2010
& CM 8004/2010, 4050/2010 & CM 8063/2010, 4054/2010 & CM
8069/2010, 4079/2010 & CM 8101/2010, 4081/2010 & CM 8103, 2010:DHC:6060-DB
4086/2010 & CM 8112/2010, 4087/2010 & CM 8114/2010, 4091/2010 & CM 8123/2010, 4092/2010 & CM 8126/2010, 4098/2010 & CM 8142/2010, 4115/2010 & CM 8176/2010, 4132/2010 & CM 8216/2010, 4139/2010 & CM 8226/2010, 4144/2010 & CM 8233/2010, 4214/2010 & CM 8367/2010, 4216/2010 & CM 8372/2010, 4274/2010 & CM 8475/2010, 4319/2010 & CM 8558/2010, 4367/2010, 4440/2010 & CM
8833/2010, 4503/2010 & CM 8932/2010, 4538/2010 & CM
9003/2010, 4539/2010 & CM 9007/2010, 4549/2010 & CM
9021/2010, 4616/2010 & CM 9142/2010, 4650/2010 & CM
9208/2010, 4757/2010 & CM 9435/2010, 4787/2010 & CM
9482/2010, 4792/2010 & CM 9499/2010, 4907/2010 & CM
9709/2010, 4929/2010 & CM 9750/2010, 4952/2010 & CM
9802/2010, 5067/2010 & CM 10014/2010, 5074/2010 & CM
10021/2010, 5123/2010 & CM 10103/2010, 5127/2010 & CM
10109/2010, 5137/2010 & CM 10125/2010, 5138/2010 & CM
10128/2010, 5145/2010 & CM 10157/2010, 5159/2010 & CM
10199/2010, 5160/2010 & CM 10201/2010, 5221/2010 & CM
10307/2010, 5222/2010 & CM 10308/2010, 5223/2010 & CM
10309/2010, 5224/2010 & CM 10310/2010, 5226/2010 & CM
10312/2010, 5227/2010 & CM 10313/2010, 5241/2010 & CM
10337/2010, 5246/2010 & CM 10341/2010, 5263/2010 & CM
10373/2010, 5267/2010 & CM 10375/2010, 5286/2010 & CM
10400/2010, 5291/2010 & CM 10408/2010, 5338/2010 & CM
10512/2010, 5342/2010 & CM 10530/2010, 5346/2010 & CM
10536/2010, 5353/2010 & CM 10547/2010, 5472/2010 & CM
10774/2010, 5545/2010 & CM 10908/2010, 5548/2010 & CM
10911/2010, 5639/2010 & CM 11092/2010, 5652/2010 & CM
11111/2010, 5679/2010 & CM 11173/2010, 5747/2010 & CM
11339/2010, 5751/2010 & CM 11346/2010, 5844/2010 & CM
11511/2010, 5856/2010 & CM 11527/2010, 5896/2010 & CM
11609/2010, 5960/2010 & CM 11734/2010, 5965/2010 & CM
11744/2010, 5970/2010 & CM 11756/2010, 5972/2010 & CM
11765/2010, 6004/2010 & CM 11821-11822/2010, 6021/2010 & CM
11856/2010, 6025/2010 & CM 11862/2010, 6030/2010 & CM
11872/2010, 6047/2010 & CM 11901/2010, 6084/2010 & CM
12004/2010, 6174/2010 & CM 12162/2010 6189/2010 & CM
12252/2010 & 6296/2010 & CM 12493/2010, 6320/2010 & CM
12546/2010, 6345/2010 & CM 12605/2010, 6376/2010 & CM
12630/2010, 6377/2010 & CM 12633/2010, 6392/2010 & CM
12652/2010, 6401/2010 & CM 12667/2010, 6449/2010 & CM
12771/2010, 6490/2010 & CM 12845/2010, 6535/2010 & CM
12935/2010, 6551/2010 & CM 12971/2010, 6553/2010 & CM
13010/2010, 6604/2010 & CM 13045/2010, 6605/2010 & CM
13047/2010, 6659/2010 & CM 13175/2010, 6666/2010 & CM
13189/2010, 6668/2010 & CM 13193/2010, 6669/2010 & CM
13195/2010, 6673/2010 & CM 13198/2010, 6741/2010 & CM
13347/2010, 6750/2010 & CM 13359/2010, 6785/2010 & CM
13422/2010, 6842/2010 & CM 13533/2010, 6861/2010 & CM
13556/2010, 6869/2010 & CM 13590/2010, 6882/2010 & CM
13619/2010, 6883/2010 & CM 13621/2010, 7032/2010 & CM
13959/2010, 7075/2010 & 14039/2010, 7106/2010 & CM
14091/2010, 7237/2010 & CM 14339/2010, 7307/2010 & CM
14478/2010, 7308/2010 & CMs 14481/2010, 14507/2010, 7328/2010
& CM 14499/2010, 7356/2010 & CM 14572/2010, 7369/2010 & CM
14598/2010, 7393/2010 & CM 14649/2010, 7394/2010 & CM
14652/2010, 7454/2010 & CM 14754/2010, 7710/2010 & CM
20041/2010, 7747/2010 & CM 20101/2010, 7772/2010 & CM
20149/2010, 7775/2010 & CM 20153/2010, 7896/2010 & CM
20395/2010, 7916/2010 & CM 20442/2010, 7917/2010 & CM
20446/2010, 7930/2010 & CM 20466/2010, 7954/2010 & CM
20557/2010, 7986/2010 & CM 20605/2010, 7988/2010 & CM
20619/2010, 8005/2010 & CM 20664/2010, 8069/2010, 8087/2010 &
6827/2010, 3746/2010 & CM 7483/2010, 3750/2010 & CM
7486/2010, 3782/2010 & CM 7590/2010, 3783/2010 & CM
7593/2010, 3809/2010 & CM 7648/2010, 3837/2010 & CM
7716/2010, 3838/2010 & CM 7719/2010, 3856/2010 & CM
7751/2010, 3867/2010 & CM 7765/2010, 3868/2010 & CM
7767/2010, 3869/2010 & CM 7769/2010, 3881/2010 & CM
7789/2010, 3886/2010 & CM 7797/2010, 3936/2010 & CM
7880/2010, 4010/2010 & CM 7980/2010, 4025/2010 & CM
8001/2010, 4026/2010 & CMs 8003/2010 & 12696/2010, 4028/2010
& CM 8004/2010, 4050/2010 & CM 8063/2010, 4054/2010 & CM
8069/2010, 4079/2010 & CM 8101/2010, 4081/2010 & CM 8103, 2010:DHC:6060-DB
4086/2010 & CM 8112/2010, 4087/2010 & CM 8114/2010, 4091/2010 & CM 8123/2010, 4092/2010 & CM 8126/2010, 4098/2010 & CM 8142/2010, 4115/2010 & CM 8176/2010, 4132/2010 & CM 8216/2010, 4139/2010 & CM 8226/2010, 4144/2010 & CM 8233/2010, 4214/2010 & CM 8367/2010, 4216/2010 & CM 8372/2010, 4274/2010 & CM 8475/2010, 4319/2010 & CM 8558/2010, 4367/2010, 4440/2010 & CM
8833/2010, 4503/2010 & CM 8932/2010, 4538/2010 & CM
9003/2010, 4539/2010 & CM 9007/2010, 4549/2010 & CM
9021/2010, 4616/2010 & CM 9142/2010, 4650/2010 & CM
9208/2010, 4757/2010 & CM 9435/2010, 4787/2010 & CM
9482/2010, 4792/2010 & CM 9499/2010, 4907/2010 & CM
9709/2010, 4929/2010 & CM 9750/2010, 4952/2010 & CM
9802/2010, 5067/2010 & CM 10014/2010, 5074/2010 & CM
10021/2010, 5123/2010 & CM 10103/2010, 5127/2010 & CM
10109/2010, 5137/2010 & CM 10125/2010, 5138/2010 & CM
10128/2010, 5145/2010 & CM 10157/2010, 5159/2010 & CM
10199/2010, 5160/2010 & CM 10201/2010, 5221/2010 & CM
10307/2010, 5222/2010 & CM 10308/2010, 5223/2010 & CM
10309/2010, 5224/2010 & CM 10310/2010, 5226/2010 & CM
10312/2010, 5227/2010 & CM 10313/2010, 5241/2010 & CM
10337/2010, 5246/2010 & CM 10341/2010, 5263/2010 & CM
10373/2010, 5267/2010 & CM 10375/2010, 5286/2010 & CM
10400/2010, 5291/2010 & CM 10408/2010, 5338/2010 & CM
10512/2010, 5342/2010 & CM 10530/2010, 5346/2010 & CM
10536/2010, 5353/2010 & CM 10547/2010, 5472/2010 & CM
10774/2010, 5545/2010 & CM 10908/2010, 5548/2010 & CM
10911/2010, 5639/2010 & CM 11092/2010, 5652/2010 & CM
11111/2010, 5679/2010 & CM 11173/2010, 5747/2010 & CM
11339/2010, 5751/2010 & CM 11346/2010, 5844/2010 & CM
11511/2010, 5856/2010 & CM 11527/2010, 5896/2010 & CM
11609/2010, 5960/2010 & CM 11734/2010, 5965/2010 & CM
11744/2010, 5970/2010 & CM 11756/2010, 5972/2010 & CM
11765/2010, 6004/2010 & CM 11821-11822/2010, 6021/2010 & CM
11856/2010, 6025/2010 & CM 11862/2010, 6030/2010 & CM
11872/2010, 6047/2010 & CM 11901/2010, 6084/2010 & CM
12004/2010, 6174/2010 & CM 12162/2010 6189/2010 & CM
12252/2010 & 6296/2010 & CM 12493/2010, 6320/2010 & CM
12546/2010, 6345/2010 & CM 12605/2010, 6376/2010 & CM
12630/2010, 6377/2010 & CM 12633/2010, 6392/2010 & CM
12652/2010, 6401/2010 & CM 12667/2010, 6449/2010 & CM
12771/2010, 6490/2010 & CM 12845/2010, 6535/2010 & CM
12935/2010, 6551/2010 & CM 12971/2010, 6553/2010 & CM
13010/2010, 6604/2010 & CM 13045/2010, 6605/2010 & CM
13047/2010, 6659/2010 & CM 13175/2010, 6666/2010 & CM
13189/2010, 6668/2010 & CM 13193/2010, 6669/2010 & CM
13195/2010, 6673/2010 & CM 13198/2010, 6741/2010 & CM
13347/2010, 6750/2010 & CM 13359/2010, 6785/2010 & CM
13422/2010, 6842/2010 & CM 13533/2010, 6861/2010 & CM
13556/2010, 6869/2010 & CM 13590/2010, 6882/2010 & CM
13619/2010, 6883/2010 & CM 13621/2010, 7032/2010 & CM
13959/2010, 7075/2010 & 14039/2010, 7106/2010 & CM
14091/2010, 7237/2010 & CM 14339/2010, 7307/2010 & CM
14478/2010, 7308/2010 & CMs 14481/2010, 14507/2010, 7328/2010
& CM 14499/2010, 7356/2010 & CM 14572/2010, 7369/2010 & CM
14598/2010, 7393/2010 & CM 14649/2010, 7394/2010 & CM
14652/2010, 7454/2010 & CM 14754/2010, 7710/2010 & CM
20041/2010, 7747/2010 & CM 20101/2010, 7772/2010 & CM
20149/2010, 7775/2010 & CM 20153/2010, 7896/2010 & CM
20395/2010, 7916/2010 & CM 20442/2010, 7917/2010 & CM
20446/2010, 7930/2010 & CM 20466/2010, 7954/2010 & CM
20557/2010, 7986/2010 & CM 20605/2010, 7988/2010 & CM
20619/2010, 8005/2010 & CM 20664/2010, 8069/2010, 8087/2010 &
CM 20850/2010, 8088/2010 & CM 20852/2010, 8099/2010 & CM
20866/2010, 8124/2010 & CM 20947/2010 Counsel for Petitioners:-
Mr. Harish N. Salve, Item Nos. 24, 26, 27, 28, Mr. Neeraj Kishan Kaul 29, 36, 39, 53, 54, 57, 59, 67, and Mr. S. Ganesh, Senior 96, 144, 155 and 156.
Advocates with Mr. Rishi Agrawala, Mr. Amit Naik, Mr. Nikhil Rohtagi and
Mr. Harshwardhan, Advocates Mr. Puneet Agrawal with
Mr. Amit Kumar Gupta, Advocates in Item No. 2
Mr. M.P. Devnath with Mr. Manish Panda and Mr. Abhisek Anand, Advocates in Item Nos. 22, 44, 47, 91, 117, Mr. Neeraj Kishan Kaul, Senior Advocate with
Mr. Tanuj Khurana, Advocate in Item No. 23 Mr. Ajay Bhargawa with Ms. Vanita Bhargava and Mr. Nitin Mishra, Advocates in Item Nos. 25, 37, 45, 48, 50, 68, 97,98, 131.
Mr. Tarun Gulati with Mr. Neil Hilderth, Mr. Kishore Kunal, Mr. Sparsh Bhargava, Mr. Rony O. John and Mr. Sashi Mathews, Advocates in Item Nos. 28, 43, 46, 60, 63, 88, 90, 119, 122, 146, 148
Ms. Rupal Bhatia, Advocate in Item Nos. 30 to 34, 38, 56, 95, Mr. Balbir Singh with Mr. Deepak Sinhmar, Mr. Rupender Singh and
Mr. Abhishek Singh Baghel, Advocates in Item No. 35
Mr. Ruchir Bhatia, Advocate in Item Nos. 40, 61, 93, 94, 138, 158, 160, 161
Mr. Sanjeev Kumar, Advocate in Item No. 42 Ms. Shikha Sapra with
Mr. Abhinav Jain, Advocates in Item Nos. 41, 58
Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates in Item Nos. 47, 110
Mr. Kunal Tandon, Advocate in Item Nos. 49, 108, 109, 167
Mr. S. Ganesh, Senior Advocate with Mr. S. Sukumaran, Mr. Anand Sukumar and Mr. Bhupesh Kumar
Pathak, Advocates in Item No. 55.
Mr. Sandeep Jha, Advocate in Item Nos. 51, 87.
Mr. Manu Nair with Mr. Arun Mohan, Advocates in Item Nos. 60, 72.
Ms. Aradhana Patra, Advocate in Item Nos. 64, 150, 151, 153
Mr. K.C. Joshi, Advocate in Item No. 65 Mr. Amir Singh Pasrich with
Mr. Aditya Jain, Advocates in Item No. 66 Mr. Harish N. Salve, Senior
Advocate with Mr. L.K. Bhushan, Mr. Gaurav Bahl and Ms. Swaty S. Malik, Advocates in Item No. 69.
Mr. Rajiv Bansal with Mr. Amandeep, Advocates in Item Nos. 70, 89
Mr. Rakesh Mukhija with Mr. Amit Ojha, Advocates in Item Nos. 77, 114, 133, 166
Mr. Sumesh Dhawan with Ms. Vatsala Kak, Advocates in Item Nos. 78, 79
Mr. Rajeev Kumar, Advocate in Item Nos. 80 to 84, 84
Mr. Amit Sood, Advocate in Item Nos. 85, 149 Mr. Amit Gupta with Mr. A.S.
Aman, Advocates in Item No. 86 Mr. Vivek Bhagat, Advocate in Item No. 92, 102
Ms. Meenakshi Arora with Mr. Mohit D. Ram and
Ms. Sakshi Chopra, Advocates in Item No. 99 Mr. Manu Monga, Advocate in Item No. 100
Mr. Manish Sharma, Advocate in Item No. 103 Mr. Rakesh Chitkara with
Mr. Rajesh Gupta, Advocates in Item Nos. 101, 104, 105, 107, 134, 135, 136, 171, 174
Mr. D. Moitra with Mr. Rajat Jain And Ms. Alka Dahar, Advocates in Item No. 106
Mr. Vikram Saini, Advocate in Item No. 119 Mr. Manish Singhvi with
Mr. D.K. Devesh, Advocates in Item Nos. 112, 112, 133
Mr. R.K. Gupta, Advocate Item No. 116.
Mr. Vikram Saini, Advocate in Item No. 119 Mr. Rajiv K. Garg, Advocate in Item No. 120
Mr. Niraj Singh, Advocate in Item No. 121 Ms. Milanka Chaudhury, Advocate in Item No. 122
Mr. Rohan Ahuja, Advocate in Item Nos. 123, 127, 129, 130
Mr. Raj K. Batra and Ms. Simranjeet Singh, Advocates in Item No. 125
Mr. Pankul Nagpal Advocates in Item No. 126 Mr. Rahul Chaudhary, Advocate in Item Nos. 128, 141
Mr. Kunal Sinha, Advocate in Item No. 132 Mr. Mohan K. Kukreja, Advocate in Item No. 139
Mr. Saurabh Tiwari with Mr. Jasmeet Singh, Advocates in Item Nos. 142, 145, 165
Ms. Vibha Datta Makhija with Mr. Philemon Nangbri, Advocates in Item No. 143
Mr. Ajit Warrier with Mr. Tarun Dua, Advocates in Item No. 147
Mr. Rakesh Sinha with Mr. Pawan Kumar Bansal, Advocates in Item No. 148
Mr. Prem Prakash, Advocate in Item No. 154 Mr. Arun Kumar Roy, Advocate in Item No. 155
Mr. Mritunjay Kumar Tiwary, Advocates in Item No. 157
Mr. J.K. Mittal with Mr. Brajesh Pandey and Ms. Pooja Bahuguna, Advocates in Item No. 159
Mrs. Amita Gupta with Mr. Parveen Kumar, Advocates in Item No. 162
Mr. Dhanesh Relan, Advocate in Item No. 169 Mr. Rajesh Bhatnagar with
Mr. Shivanand Thakur, Advocates in Item No. 170
Counsel for Respondents:
Mr. A.S. Chandiok, ASG with Item Nos. 21, 23, 24, 27, 28, Mr. H.C. Bhatia, Ms. Vibha 29, 30, 32, 33, 35, 36, 39, 42, Dhawan, Mr. G.S. Parwanda, 43, 44, 47, 49, 52, 58, 67, 71, and Mr. Bhagat Singh, Advocates 73, 83, 96, 99, 100, 104, 107, for R-1/UOI in 113, 122, 155, 157, 162, 166, 171, 173
Mr. A.S. Chandiok, ASG with Item Nos. 22, 25, 26, 31, 34, Ms. Sonia Mathur, Ms. Vibha 37, 38, 40, 41, 45, 48, 50, 51, Dhawan, Mr. G.S. Parwanda, 53, 54, 55, 56, 62, 78, 79, Mr. Bhagat Singh, Advocates 97, 98, 107, 113, 154, 159, for R-1/UOI in 160, 161
Mr. A.S. Chandiok, ASG with Item Nos. 57, 59, 60, 61, 63, 64
Ms. Sonia Sharma, Ms. Vibha 66, 68, 69, 74, 75, 76, 86-88, Dhawan, Mr. G.S. Parwanda, 90-95, 101, 103, 105, 106, 108-
Mr. Bhagat Singh, Advocates 111, 114-121, 123, 124, 127-for
R-1/UOI in 133, 138, 139, 141-143, 145, 147, 150-154, 164, 168, 170, 172-174
Mr. Mukesh Anand with Item Nos. 21-82, 84, 85, 87-89, Mr. R.C.S. Bhadoria and 91, 96, 99-101, 103, 131, 139-
Mr. Shailesh Tiwari, Advocates 141, 143, 144, 154, 155, 157, for Service Tax Department 159, 163, 164, 166, 168,171- and Central Board of Customs 173 and Excise in
Mr. Satish Kumar, Advocate Item Nos. 2, 83, 86, 88, 90, 92- for Customs, Central, Excise, 95, 97, 98, 102, 104-130,132-
Service Tax, DGCEI, DGRI in 135-138, 142, 145-153, 156, 158-162, 165, 167, 169, 170, Mr. Amiet Andlay, Advocate for R-4 in Item No. 2
Mr. Baldev Malik, Advocate for R-1, 2 and 3 in Item No. 18
Ms. Malini Sud with Mr. Deepak Khurana and Mr. Shobit Chandra, Advocates for R-8 in Item No. 24
Mr. Sumesh Dhawan with Ms. Vatsala Kak, Advocates in Item No. 27 for R-7, Item NO. 138 for R-4, 5 &6, Item NO. 156 for R-15.
Mr. Sumit Bansal with Mr. Ateev Mathur and Mr. Ajay Monga, Advocates in Item Nos. 36 for R-6 to 8, Item
No. 69 for R-5.
Mr. N. Kumar, Advocate for R-5 in Item No. 36
Mr. Harpreet Singh, Advocate for R-15 in Item No. 39
Ms. Rupal Bhatia, Advocate for R-25, Mr. Amit Ojha and
Mr. Rakesh Mukhija, Advocates for R-108, Mr. Ayushya Kumar with Mr. Vaibhav Kalra, Advocates for R-113 in Item No. 40
Mr. Rajat Aneja with Ms. Shweta Singh and Mr. Sachin Sachdeva, Advocates for R-7 to 11, Mr. B.B. Gupta, Advocate
For R-36, 51, 66, 89, 90 Item No. 47 Mr. Mahesh B. Chibber, Advocate for R-12 to 16 in Item No. 51
Mr. A.K. Mehta with Mr. Anshul Arora, Advocates for R-54 in Item No. 54
Mr. Rakesh Diwedi, Senior Advocate with Mr. Tarun Gulati with Mr. Neil Hilderth, Mr. Kishore Kunal, Mr. Sparsh Bhargava, Mr. Rony O. John and Mr. Sashi Mathews, Advocates for DIAL in Item No. 55
Ms. Anjana Gosain with Ms. Kavery Dua, Advocates for R-1/UOI in Item Nos. 60 & 72
Mr. Digvijay Rai, Advocate for AAI in Item Nos. 60, 72, 148
Mrs. Murti Chaudhary with Mr. Sahil Chopra, Advocates for
R-5 in Item No. 61 Mr. A.S. Chandiok, ASG with
Mr. Atul Nanda and Ms. Sugandha, Advocates for R-1/UOI. Item Nos. 65, 77, 122, 125, 126, 149, 163, 165, 167
Mr. K.K. Aggarwal, Advocate in Item Nos. 65, 106, 156.
Mr. Neeraj Chaudhari, CGSC with Mr. Akshay Chandra, Advocate for R-1/UOI in Item Nos. 70, 89
Mr. Keshari K. Tiwari, Advocate for Mr. Anil K. Batra, Advocate for YMCA in Item No. 70
Mr. A.S. Chandiok, ASG with Mr. Neeraj Chaudhari, Mr. Akshay Chandra, Mr. Moit Kumar Auluck and Mr. Khalid Arshad, Advocates for UOI. Item Nos. 89, 134 to 137, 144
Mr. Rajiv Nanda with Ms. Rachna Saxena, Advocates for Deptt. of
Finance, Mr. Debesh Panda with Mr. Vaibhav Chaudhary, Advocates for R-5, Mr. Manav, Advocate for Mr. Mandeep Singh, Advocate for R-6 in Item No. 91
Mr. Sanjeev Ailawadi, Advocate for Ajay Enterprises Pvt. Ltd. in Item No. 94
Mr. Amish Tandon, Advocate for R-36, 37, 38 in Item No. 106
Mr. Rajiv Nanda with Ms. Rachna Saxena, Advocates for Deptt. of
Finance in Item No. 108 Ms. Praveena Guatam with
Mr. L.P. Asthana, Advocates for R-5, Ms. Bhanita Patowary, Advocate for R-7, Mr. Dinesh Kumar Gupta with Mr. Vikas Mishra, Advocates for R-12 &
34, Mr. Ruchir Bhatia, Advocate for R-14, Mrs. Bindra Rana with Ms. Meenua Sharma, Advocates for R-21, Mr. Sudhir Sukhija, Advocate for R-31 in Item No. 122
Ms. Sushmita Lal with Ms. Malbika Sharkar and Mr. G.K. Sharkar, Advocates for R-8 in Item No. 142
Mr. Nirbhay Sharma, Advocate Item Nos. 142, 145 for Mr. Anjum Javed, Advocate for R-4 in
Mr. Ravinder Agarwal, CGSC with Mr. Nitish Gupta for R-1/UOI, Mr. Digvijay Rai, Advocate for
R-7, Ms. Manjula Baxla, Advocate for R-13 & 14,Mr. Sahil Mongia with Mr. Abhishake Sharma and Mr. Sharad Baijal, Advocates for R-20, 21 &22, Mr. Neeraj Gupta, Advocate for R-24-25, Mr. D.D.
Dayani, Advocate for R-28 & 29 in Item No. 156
Mr. Jatan Singh, CGSC for R-1/UOI in Item No. 157
Mr. B.V. Niren, CGSC with Mr. Aarumugam M., Advocate for R-1/UOI in Item No. 169
20866/2010, 8124/2010 & CM 20947/2010 Counsel for Petitioners:-
Mr. Harish N. Salve, Item Nos. 24, 26, 27, 28, Mr. Neeraj Kishan Kaul 29, 36, 39, 53, 54, 57, 59, 67, and Mr. S. Ganesh, Senior 96, 144, 155 and 156.
Advocates with Mr. Rishi Agrawala, Mr. Amit Naik, Mr. Nikhil Rohtagi and
Mr. Harshwardhan, Advocates Mr. Puneet Agrawal with
Mr. Amit Kumar Gupta, Advocates in Item No. 2
Mr. M.P. Devnath with Mr. Manish Panda and Mr. Abhisek Anand, Advocates in Item Nos. 22, 44, 47, 91, 117, Mr. Neeraj Kishan Kaul, Senior Advocate with
Mr. Tanuj Khurana, Advocate in Item No. 23 Mr. Ajay Bhargawa with Ms. Vanita Bhargava and Mr. Nitin Mishra, Advocates in Item Nos. 25, 37, 45, 48, 50, 68, 97,98, 131.
Mr. Tarun Gulati with Mr. Neil Hilderth, Mr. Kishore Kunal, Mr. Sparsh Bhargava, Mr. Rony O. John and Mr. Sashi Mathews, Advocates in Item Nos. 28, 43, 46, 60, 63, 88, 90, 119, 122, 146, 148
Ms. Rupal Bhatia, Advocate in Item Nos. 30 to 34, 38, 56, 95, Mr. Balbir Singh with Mr. Deepak Sinhmar, Mr. Rupender Singh and
Mr. Abhishek Singh Baghel, Advocates in Item No. 35
Mr. Ruchir Bhatia, Advocate in Item Nos. 40, 61, 93, 94, 138, 158, 160, 161
Mr. Sanjeev Kumar, Advocate in Item No. 42 Ms. Shikha Sapra with
Mr. Abhinav Jain, Advocates in Item Nos. 41, 58
Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates in Item Nos. 47, 110
Mr. Kunal Tandon, Advocate in Item Nos. 49, 108, 109, 167
Mr. S. Ganesh, Senior Advocate with Mr. S. Sukumaran, Mr. Anand Sukumar and Mr. Bhupesh Kumar
Pathak, Advocates in Item No. 55.
Mr. Sandeep Jha, Advocate in Item Nos. 51, 87.
Mr. Manu Nair with Mr. Arun Mohan, Advocates in Item Nos. 60, 72.
Ms. Aradhana Patra, Advocate in Item Nos. 64, 150, 151, 153
Mr. K.C. Joshi, Advocate in Item No. 65 Mr. Amir Singh Pasrich with
Mr. Aditya Jain, Advocates in Item No. 66 Mr. Harish N. Salve, Senior
Advocate with Mr. L.K. Bhushan, Mr. Gaurav Bahl and Ms. Swaty S. Malik, Advocates in Item No. 69.
Mr. Rajiv Bansal with Mr. Amandeep, Advocates in Item Nos. 70, 89
Mr. Rakesh Mukhija with Mr. Amit Ojha, Advocates in Item Nos. 77, 114, 133, 166
Mr. Sumesh Dhawan with Ms. Vatsala Kak, Advocates in Item Nos. 78, 79
Mr. Rajeev Kumar, Advocate in Item Nos. 80 to 84, 84
Mr. Amit Sood, Advocate in Item Nos. 85, 149 Mr. Amit Gupta with Mr. A.S.
Aman, Advocates in Item No. 86 Mr. Vivek Bhagat, Advocate in Item No. 92, 102
Ms. Meenakshi Arora with Mr. Mohit D. Ram and
Ms. Sakshi Chopra, Advocates in Item No. 99 Mr. Manu Monga, Advocate in Item No. 100
Mr. Manish Sharma, Advocate in Item No. 103 Mr. Rakesh Chitkara with
Mr. Rajesh Gupta, Advocates in Item Nos. 101, 104, 105, 107, 134, 135, 136, 171, 174
Mr. D. Moitra with Mr. Rajat Jain And Ms. Alka Dahar, Advocates in Item No. 106
Mr. Vikram Saini, Advocate in Item No. 119 Mr. Manish Singhvi with
Mr. D.K. Devesh, Advocates in Item Nos. 112, 112, 133
Mr. R.K. Gupta, Advocate Item No. 116.
Mr. Vikram Saini, Advocate in Item No. 119 Mr. Rajiv K. Garg, Advocate in Item No. 120
Mr. Niraj Singh, Advocate in Item No. 121 Ms. Milanka Chaudhury, Advocate in Item No. 122
Mr. Rohan Ahuja, Advocate in Item Nos. 123, 127, 129, 130
Mr. Raj K. Batra and Ms. Simranjeet Singh, Advocates in Item No. 125
Mr. Pankul Nagpal Advocates in Item No. 126 Mr. Rahul Chaudhary, Advocate in Item Nos. 128, 141
Mr. Kunal Sinha, Advocate in Item No. 132 Mr. Mohan K. Kukreja, Advocate in Item No. 139
Mr. Saurabh Tiwari with Mr. Jasmeet Singh, Advocates in Item Nos. 142, 145, 165
Ms. Vibha Datta Makhija with Mr. Philemon Nangbri, Advocates in Item No. 143
Mr. Ajit Warrier with Mr. Tarun Dua, Advocates in Item No. 147
Mr. Rakesh Sinha with Mr. Pawan Kumar Bansal, Advocates in Item No. 148
Mr. Prem Prakash, Advocate in Item No. 154 Mr. Arun Kumar Roy, Advocate in Item No. 155
Mr. Mritunjay Kumar Tiwary, Advocates in Item No. 157
Mr. J.K. Mittal with Mr. Brajesh Pandey and Ms. Pooja Bahuguna, Advocates in Item No. 159
Mrs. Amita Gupta with Mr. Parveen Kumar, Advocates in Item No. 162
Mr. Dhanesh Relan, Advocate in Item No. 169 Mr. Rajesh Bhatnagar with
Mr. Shivanand Thakur, Advocates in Item No. 170
Counsel for Respondents:
Mr. A.S. Chandiok, ASG with Item Nos. 21, 23, 24, 27, 28, Mr. H.C. Bhatia, Ms. Vibha 29, 30, 32, 33, 35, 36, 39, 42, Dhawan, Mr. G.S. Parwanda, 43, 44, 47, 49, 52, 58, 67, 71, and Mr. Bhagat Singh, Advocates 73, 83, 96, 99, 100, 104, 107, for R-1/UOI in 113, 122, 155, 157, 162, 166, 171, 173
Mr. A.S. Chandiok, ASG with Item Nos. 22, 25, 26, 31, 34, Ms. Sonia Mathur, Ms. Vibha 37, 38, 40, 41, 45, 48, 50, 51, Dhawan, Mr. G.S. Parwanda, 53, 54, 55, 56, 62, 78, 79, Mr. Bhagat Singh, Advocates 97, 98, 107, 113, 154, 159, for R-1/UOI in 160, 161
Mr. A.S. Chandiok, ASG with Item Nos. 57, 59, 60, 61, 63, 64
Ms. Sonia Sharma, Ms. Vibha 66, 68, 69, 74, 75, 76, 86-88, Dhawan, Mr. G.S. Parwanda, 90-95, 101, 103, 105, 106, 108-
Mr. Bhagat Singh, Advocates 111, 114-121, 123, 124, 127-for
R-1/UOI in 133, 138, 139, 141-143, 145, 147, 150-154, 164, 168, 170, 172-174
Mr. Mukesh Anand with Item Nos. 21-82, 84, 85, 87-89, Mr. R.C.S. Bhadoria and 91, 96, 99-101, 103, 131, 139-
Mr. Shailesh Tiwari, Advocates 141, 143, 144, 154, 155, 157, for Service Tax Department 159, 163, 164, 166, 168,171- and Central Board of Customs 173 and Excise in
Mr. Satish Kumar, Advocate Item Nos. 2, 83, 86, 88, 90, 92- for Customs, Central, Excise, 95, 97, 98, 102, 104-130,132-
Service Tax, DGCEI, DGRI in 135-138, 142, 145-153, 156, 158-162, 165, 167, 169, 170, Mr. Amiet Andlay, Advocate for R-4 in Item No. 2
Mr. Baldev Malik, Advocate for R-1, 2 and 3 in Item No. 18
Ms. Malini Sud with Mr. Deepak Khurana and Mr. Shobit Chandra, Advocates for R-8 in Item No. 24
Mr. Sumesh Dhawan with Ms. Vatsala Kak, Advocates in Item No. 27 for R-7, Item NO. 138 for R-4, 5 &6, Item NO. 156 for R-15.
Mr. Sumit Bansal with Mr. Ateev Mathur and Mr. Ajay Monga, Advocates in Item Nos. 36 for R-6 to 8, Item
No. 69 for R-5.
Mr. N. Kumar, Advocate for R-5 in Item No. 36
Mr. Harpreet Singh, Advocate for R-15 in Item No. 39
Ms. Rupal Bhatia, Advocate for R-25, Mr. Amit Ojha and
Mr. Rakesh Mukhija, Advocates for R-108, Mr. Ayushya Kumar with Mr. Vaibhav Kalra, Advocates for R-113 in Item No. 40
Mr. Rajat Aneja with Ms. Shweta Singh and Mr. Sachin Sachdeva, Advocates for R-7 to 11, Mr. B.B. Gupta, Advocate
For R-36, 51, 66, 89, 90 Item No. 47 Mr. Mahesh B. Chibber, Advocate for R-12 to 16 in Item No. 51
Mr. A.K. Mehta with Mr. Anshul Arora, Advocates for R-54 in Item No. 54
Mr. Rakesh Diwedi, Senior Advocate with Mr. Tarun Gulati with Mr. Neil Hilderth, Mr. Kishore Kunal, Mr. Sparsh Bhargava, Mr. Rony O. John and Mr. Sashi Mathews, Advocates for DIAL in Item No. 55
Ms. Anjana Gosain with Ms. Kavery Dua, Advocates for R-1/UOI in Item Nos. 60 & 72
Mr. Digvijay Rai, Advocate for AAI in Item Nos. 60, 72, 148
Mrs. Murti Chaudhary with Mr. Sahil Chopra, Advocates for
R-5 in Item No. 61 Mr. A.S. Chandiok, ASG with
Mr. Atul Nanda and Ms. Sugandha, Advocates for R-1/UOI. Item Nos. 65, 77, 122, 125, 126, 149, 163, 165, 167
Mr. K.K. Aggarwal, Advocate in Item Nos. 65, 106, 156.
Mr. Neeraj Chaudhari, CGSC with Mr. Akshay Chandra, Advocate for R-1/UOI in Item Nos. 70, 89
Mr. Keshari K. Tiwari, Advocate for Mr. Anil K. Batra, Advocate for YMCA in Item No. 70
Mr. A.S. Chandiok, ASG with Mr. Neeraj Chaudhari, Mr. Akshay Chandra, Mr. Moit Kumar Auluck and Mr. Khalid Arshad, Advocates for UOI. Item Nos. 89, 134 to 137, 144
Mr. Rajiv Nanda with Ms. Rachna Saxena, Advocates for Deptt. of
Finance, Mr. Debesh Panda with Mr. Vaibhav Chaudhary, Advocates for R-5, Mr. Manav, Advocate for Mr. Mandeep Singh, Advocate for R-6 in Item No. 91
Mr. Sanjeev Ailawadi, Advocate for Ajay Enterprises Pvt. Ltd. in Item No. 94
Mr. Amish Tandon, Advocate for R-36, 37, 38 in Item No. 106
Mr. Rajiv Nanda with Ms. Rachna Saxena, Advocates for Deptt. of
Finance in Item No. 108 Ms. Praveena Guatam with
Mr. L.P. Asthana, Advocates for R-5, Ms. Bhanita Patowary, Advocate for R-7, Mr. Dinesh Kumar Gupta with Mr. Vikas Mishra, Advocates for R-12 &
34, Mr. Ruchir Bhatia, Advocate for R-14, Mrs. Bindra Rana with Ms. Meenua Sharma, Advocates for R-21, Mr. Sudhir Sukhija, Advocate for R-31 in Item No. 122
Ms. Sushmita Lal with Ms. Malbika Sharkar and Mr. G.K. Sharkar, Advocates for R-8 in Item No. 142
Mr. Nirbhay Sharma, Advocate Item Nos. 142, 145 for Mr. Anjum Javed, Advocate for R-4 in
Mr. Ravinder Agarwal, CGSC with Mr. Nitish Gupta for R-1/UOI, Mr. Digvijay Rai, Advocate for
R-7, Ms. Manjula Baxla, Advocate for R-13 & 14,Mr. Sahil Mongia with Mr. Abhishake Sharma and Mr. Sharad Baijal, Advocates for R-20, 21 &22, Mr. Neeraj Gupta, Advocate for R-24-25, Mr. D.D.
Dayani, Advocate for R-28 & 29 in Item No. 156
Mr. Jatan Singh, CGSC for R-1/UOI in Item No. 157
Mr. B.V. Niren, CGSC with Mr. Aarumugam M., Advocate for R-1/UOI in Item No. 169
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE MANMOHAN O R D E R 14.12.2010
In this batch of writ petitions, the basic prayer is to declare
Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 (for short “the Act”) as amended by the Finance Act, 2007, Finance Act 2008 and Finance Act, 2010 as ultra vires the
Constitution of India as there is colourable exercise of power inasmuch as the Legislature does not have the legislative competence in this field as it basically pertains to List II of the Seventh Schedule of the Constitution of India.
Quite apart from above, various averments have been made in the writ petitions stating, inter alia, that Section 65(105)(zzzz) of the
Act cannot really cover mere renting of immovable property in the net of service tax. It is averred that in the earlier definition of the said provision words used in relation of renting of immovable property were ‘for use in the course or furtherance of business or commerce’ and the present provision has only made a different kind of contour but by such an amendment, it cannot be held that mere renting of immovable property without any kind of rider would tantamount to service and thereby would be covered in the ambit and sweep of service tax.
In the course of hearing of these writ petitions, Mr. Harish N.
Salve, learned senior counsel and other learned senior counsel appearing for petitioners have commended us to the decision rendered in Home Solution Retail India Ltd. Vs. UOI & Ors, 158 (2009) DLT
722 (DB). Mr. Salve has drawn inspiration from paragraph nos. 31, 34 and 35 of the said
HON'BLE MR. JUSTICE MANMOHAN O R D E R 14.12.2010
In this batch of writ petitions, the basic prayer is to declare
Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 (for short “the Act”) as amended by the Finance Act, 2007, Finance Act 2008 and Finance Act, 2010 as ultra vires the
Constitution of India as there is colourable exercise of power inasmuch as the Legislature does not have the legislative competence in this field as it basically pertains to List II of the Seventh Schedule of the Constitution of India.
Quite apart from above, various averments have been made in the writ petitions stating, inter alia, that Section 65(105)(zzzz) of the
Act cannot really cover mere renting of immovable property in the net of service tax. It is averred that in the earlier definition of the said provision words used in relation of renting of immovable property were ‘for use in the course or furtherance of business or commerce’ and the present provision has only made a different kind of contour but by such an amendment, it cannot be held that mere renting of immovable property without any kind of rider would tantamount to service and thereby would be covered in the ambit and sweep of service tax.
In the course of hearing of these writ petitions, Mr. Harish N.
Salve, learned senior counsel and other learned senior counsel appearing for petitioners have commended us to the decision rendered in Home Solution Retail India Ltd. Vs. UOI & Ors, 158 (2009) DLT
722 (DB). Mr. Salve has drawn inspiration from paragraph nos. 31, 34 and 35 of the said
JUDGMENT
. We think it apt to reproduce paragraphs 34 and 35 of Home Solution (supra):-
“34. From the above discussion, it is apparent that service tax is a value added tax. It is a tax on value addition provided by a service provider. It is obvious that it must have connection with a service and, there must be some value addition by that service. If there is no value addition, then there is no service. With this in mind, it would be instructive to analyse the provisions of Section
65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other person in relation to „renting of immovable property for use in the course or furtherance of business or commerce‟. The wordings of the provision are so structured as to entail – a service provided or to be provided to „A‟ by „B‟ in relation to „C‟. Here, „A‟ is the recipient of the service, „B‟ is the service provider and „C‟ is the subject matter.
As pointed out above by Mr Ganesh, the expression „in relation to‟ may be of widest amplitude, but it has been used in the said Act as per its context. Sometimes, „in relation to‟ would include the subject matter following it and on other occasions it would not. As in the case of the service of dry cleaning, the expression „in relation to dry cleaning‟ also has reference to the very service of dry cleaning. On the other hand, the service referred to in
Section 65(105)(v), which refers to a service provided by a real estate agent „in relation to real estate‟, does not, obviously, include the subject matter as a service. This is so because real estate by itself cannot by any stretch of imagination be regarded as a service. Going back to the structured sentence, i.e.– service provided or to be provided to „A‟ by „B‟ in relation to „C‟, it is obvious that
„C‟ can either be a service (such as dry cleaning, hair dressing, etc.) or not a service by itself, such as real estate. The expression „in relation to‟ would, therefore, have different meanings depending on whether „C‟ is a service or is not a service. If „C‟ is a service, then the expression „in relation to‟ means the service „C‟ as well as any other service having connection with the service
„C‟. Where „C‟ is not a service, the expression „in relation to‟ would have reference only to some service which has a connection with „C‟. But, this would not imply that „C‟ itself is a service.
“34. From the above discussion, it is apparent that service tax is a value added tax. It is a tax on value addition provided by a service provider. It is obvious that it must have connection with a service and, there must be some value addition by that service. If there is no value addition, then there is no service. With this in mind, it would be instructive to analyse the provisions of Section
65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other person in relation to „renting of immovable property for use in the course or furtherance of business or commerce‟. The wordings of the provision are so structured as to entail – a service provided or to be provided to „A‟ by „B‟ in relation to „C‟. Here, „A‟ is the recipient of the service, „B‟ is the service provider and „C‟ is the subject matter.
As pointed out above by Mr Ganesh, the expression „in relation to‟ may be of widest amplitude, but it has been used in the said Act as per its context. Sometimes, „in relation to‟ would include the subject matter following it and on other occasions it would not. As in the case of the service of dry cleaning, the expression „in relation to dry cleaning‟ also has reference to the very service of dry cleaning. On the other hand, the service referred to in
Section 65(105)(v), which refers to a service provided by a real estate agent „in relation to real estate‟, does not, obviously, include the subject matter as a service. This is so because real estate by itself cannot by any stretch of imagination be regarded as a service. Going back to the structured sentence, i.e.– service provided or to be provided to „A‟ by „B‟ in relation to „C‟, it is obvious that
„C‟ can either be a service (such as dry cleaning, hair dressing, etc.) or not a service by itself, such as real estate. The expression „in relation to‟ would, therefore, have different meanings depending on whether „C‟ is a service or is not a service. If „C‟ is a service, then the expression „in relation to‟ means the service „C‟ as well as any other service having connection with the service
„C‟. Where „C‟ is not a service, the expression „in relation to‟ would have reference only to some service which has a connection with „C‟. But, this would not imply that „C‟ itself is a service.
35. From this analysis, it is clear that we have to understand as to whether renting of immovable property for use in the course or furtherance of business or commerce by itself is a service. There is no dispute that any service connected with the renting of such immovable property would fall within the ambit of Section 65(105)(zzzz) and would be exigible to service tax. The question is whether renting of such immovable property by itself constitutes a service and, thereby, a taxable service. We have already seen that service tax is a value added tax. It is a tax on the value addition provided by some service provider. Insofar as renting of immovable property for use in the course or furtherance of business or commerce is concerned, we are unable to discern any value addition. Consequently, the renting of immovable property for use in the course or furtherance of business of commerce by itself does not entail any value addition and, therefore, cannot be regarded as a service. Of course, if there is some other service, such as air conditioning service provided alongwith the renting of immovable property, then it would fall within Section 65(105)(zzzz).” Relying upon the aforesaid paragraphs, it is submitted by Mr. Salve that in the said decision it has been clearly held by the Division Bench that the renting of the immovable property for use in course or furtherance of business or commerce by itself does not entail any value addition and, therefore, cannot be regarded as service. Mr. Salve would submit that when such a conclusion has been arrived at while interpreting the concept of service tax in respect of letting simplicitor, by amending the Act with regard to renting of immovable property by Finance Act, 2010 the situation cannot improve. Mr. A.S. Chandiok, learned Additional Solicitor General of India has taken us to paragraphs 8 and 13 of the Home Solution (supra) and submitted that the said decision cannot be treated as a precedent which would be binding on this Division Bench inasmuch as the recording of a finding of that nature was not necessary for adjudication of the lis that was involved in the said case. In essence, the submission of Mr. Chandiok is that when a controversy does not arise in a case and a Bench makes certain observations, the same should not be treated as a binding precedent. Though on a conceptual proposition the submission of Mr. Chandiok cannot be disregarded, yet if the judgment rendered in Home Solution (supra) is read in entirety and finding recorded therein is perused, there can be no scintilla of doubt that it has the binding effect on another Division Bench. At this juncture, we have been apprised by Mr. A.S. Chandiok that the judgment in Home Solution (supra) has been assailed before the Apex Court and their Lordships have granted leave therein. Mr. Salve, learned senior counsel does not dispute the said position. Mr. Salve has also brought to our notice that in the said SLP, the Union of India in Ground Nos. 11 and 12 has basically challenged the said findings. Be it noted, the interim order passed by this Court has been challenged by the Union of India in CC No. 16960/2010 (Union of India & Ors. Vs. Home Solutions Retails India & Ors.) before the Apex Court, wherein their Lordships have passed the following order:- “ Counsel appearing for the parties agree that they would make all efforts for getting the writ petition, pending in the High Court, disposed of on the next date and therefore, no order is required to be passed on this, for the present. We request the High Court to dispose of the writ petition itself since an interim order is passed, which according to the petitioners, is creating prejudice to their interest. Re-notify in the second week of January, 2011.” In the course of hearing, learned counsel for the parties fairly stated that they will bring it to the notice of their Lordships of the Apex Court and shall seek expeditious disposal of the SLP filed against the judgment rendered in Home Solution (supra). In view of the aforesaid submissions raised at the bar, we are inclined to adjourn these matters. Call on 25th January, 2011 for direction. Interim order passed on earlier occasions shall remain in force.
CHIEF JUSTICE MANMOHAN, J DECEMBER 14, 2010 rn