Order Date – 05 May 2025

Parties: M/s Satguru Print and Packers vs. Union of India & Ors.

Facts –

• The Petitioner, M/s Satguru Print and Packers, challenged Circular No. 80/54/2018-GST, dated 31.12.2018, issued by the GST authorities. 
• The petitioner sought quashing of the circular and withdrawal of related actions annexed as Annexures P-4, P-5, and P-7.

Issue –

• Whether High Court should adjudicate on the validity of Circular No. 80/54/2018-GST while the same issue is sub judice before the Supreme Court?

Order –

• The Hon’ble High Court observed that the subject matter of the challenge in this petition, whereby the legality, validity and propriety of Circular No. 80/54/2018-GST, dated 31.12.2018 is already under consideration before the Hon’ble Supreme Court of India in SLP (c) Diary No. 17041/2024., case titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr.
• Since the issue involved in this petition is already pending consideration before the Hon’ble Supreme Court, therefore, keeping in view the judicial discipline, we refrain ourselves from giving our opinion with respect to Circular No. 80/54/2018-GST, dated 31.12.2018, as assailed in this petition. The Court directs that direct that the present petition shall be governed by the judgment passed by the Hon’ble Supreme Court and the decision thereto, shall be binding on this case also.
• As the matter is pending before the Hon’ble Supreme Court, the interim order passed in this case, would continue to operate and would be governed by the final adjudication of the Hon’ble Supreme Court on the issue in the aforesaid Special Leave Petition.