# In the matter of M/s Tata Steel Limited Vs. State of Uttar Pradesh & Ors., Special Leave to Appeal (C) No(s).20661-20667/2022

> SC judgment dated 2022-12-05. Citation: TCN-2022-SC-00004. The case arises from an impugned final judgment and order dated 04-07-2022 in various WT (Writ Tax)…

- **Court:** SC
- **Order date:** 5 Dec 2022
- **Citation:** TCN-2022-SC-00004
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/ms-tata-steel-limited-vs-state-of-uttar-pradesh-ors-special-leave-to-appeal-fbe0db71

## Summary

### Background

The case arises from an impugned final judgment and order dated 04-07-2022 in various WT (Writ Tax) cases passed by the High Court of Judicature at Allahabad. The petitions were filed for Special Leave to Appeal.

## Facts

M/S Tata Steel Limited filed special leave petitions against the State of Uttar Pradesh & Others, challenging a judgment and order dated 04-07-2022 passed by the High Court of Judicature at Allahabad in several WT cases. The High Court had not made a final determination on the question of unjust enrichment, leaving it open for future consideration. The key fact is that the High Court did not make a final adjudication on unjust enrichment, which is the basis for the special leave petitions. The relevance of this fact is that it allows the petitioner to defend against any future claims of unjust enrichment.

## Issues and analysis

### Issue 1: Whether the Supreme Court should entertain the special leave petitions against the High Court's …

**Ratio:** The Supreme Court generally does not interfere with High Court orders that do not

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**Reasoning:** The High Court's decision to leave the question of unjust enrichment open indicates that

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**Interpretation:** The interpretation is that the Supreme Court respects the High Court's

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**Application:** In this case, the Supreme Court applied the principle by dismissing the special

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## Parties

- **Judges:** M.R.…; C.T. RAVI…
- **Appellants:** M/S TATA STEEL…
- **Respondents:** THE STATE OF…

## Timeline

- **2022-04-07 — High Court…**: The High Court of Judicature at Allahabad passed an impugned final judgment and order in…
- **2022-12-05 — Supreme Court…**: The special leave petitions were called on…

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