Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: June 24, 2026
Case Overview
- Parties: Appellant Abhishek Banerjee vs. Respondent M/S. EMTA Coal Limited (and another respondent).
- The application was a miscellaneous petition (Diary No. 37939/2026) arising from perceived inadvertent errors in paragraphs 3, 4 and 5 of the Court’s earlier order dated June 12, 2026 in Civil Appeal No. 8466 of 2026.
- Counsel for the petitioner (Mr. Siddharth Jain, Adv.) and counsel for the respondents appeared before a two‑judge bench comprising Justice Prashant Kumar Mishra and Justice Sanjeev Sachdeva.
- The Court considered the submissions and substituted the said paragraphs as follows:
1. Paragraph 3: The Court affirmed that the earlier judgment was well‑reasoned and did not warrant interference; it noted concerns that the impugned order might lead to unwarranted refunds to the respondents based on the Calcutta High Court judgment in Commissioner of Service Tax, Kolkata vs. Electrosteel Castings Limited.
2. Paragraph 4: The Court clarified that a High Court judgment remains binding until set aside or overruled by the Supreme Court, and tribunals or authorities cannot ignore such a judgment.
3. Paragraph 5: The Court highlighted that the law has also been settled by the Supreme Court in Civil Appeal (Diary) No. 33259 of 2018 (order dated October 5, 2018) concerning Marmugao Port Trust vs. Commissioner of Customs, Central Excise & Service Tax, which the tribunal had relied upon.
Final Outcome
- The miscellaneous application was disposed of, with the substituted paragraphs 3‑5 becoming part of the order.
- The Court directed that any pending applications, if any, shall also stand disposed of.
Topics: Legal Precedent, Court Order