Apex Court’s Dismissal of SLP in Tran-1 Matter – Is it implied Acceptance?

by | Apr 27, 2020 | Articles

It is trite that a High Court’s decision is binding within the confines of the concerned State. Therefore, the existence of diametrically opposite verdicts of various High Courts, presents a dilemma regarding the correct interpretation and application of the law. In such circumstances, the sole available recourse is a judgment of the Supreme Court. Exercising this recourse, the Revenue approached the Supreme Court by filing a Special Leave Petition (‘SLP’) in UOI v. Adfert Technologies Private Limited, (‘Revenue’s SLP’). The Apex Court dismissed the Revenue’s SLP.

The dismissal of Revenue’s SLP is being reckoned as Apex Court’s validation of High Court’s decision in Adfert Technologies. Through this article, our Managing Partner, Mr. Puneet Bansal and Associate, Ms. Sneha Ghosh have discussed the significance of dismissal of SLPs and the effect of dismissal of Revenue’s SLP in Adfert Technologies.

Please click below to read our article titled Apex Court’s Dismissal of SLP in Tran-1 Matter – Is it implied Acceptance? on the issue.

APEX COURT’S DISMISSAL OF SLP IN TRAN-I MATTER – IS IT IMPLIED ACCEPTANCE

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