Corporate Lawyer: After grant of Special Leave to appeal, doctrine of merger applies to order passed by SC.

Supreme Court of India

Justice A.M. Khanwilkar and Justice Ajay Rastogi

The SC has reiterated that once a special leave petition has been granted, the doors of the appellate jurisdiction of the SC have been let open and any order passed thereafter would be an appellate order and would attract the applicability of doctrine of merger. Further, it would not make a difference whether the order is one of reversal or of modification or of dismissal, or of affirming the order appealed against. It would also not make any difference if the order is a speaking or a non-speaking one.

In case { M/s S.E. Graphites Pvt. Ltd. v. State of Telangana & Ors.}, the issue falling for consideration by the SC was whether failure to comply with condition of pre payment of tax and show proof of payment at the time of hearing of appeal warrants rejection of appeal?

The SC holds that the proof of deposit of tax has to be produced at the time when the Appeal under AP Vat Act, 2005 is taken up for consideration, but not at the time of filing or presentation of the appeal. If at the time of consideration, the proof of deposit is not produced, then, the appeal is liable for rejection as per the statutory scheme.