1. Heard learned counsel for the petitioner as well as Mr. Ajay Shukla, learned counsel appearing on behalf of respondent No.4.

2. The prayer in the present PIL petition has been made seeking direction to respondents to obey the order dated 27-4-2021 passed by the Hon’ble Supreme Court in Miscellaneous Application No.665/2001 in SMW (C) No.3/2020 under the Goods and Service Tax Law as well as notice dated 29-4-2021 and certain consequential relief sought for.

3. Learned counsel appearing on behalf of respondent No.4 brought to our notice the circular dated 20-7-2021 passed by the Ministry of Finance in the department of Central Board of Indirect Taxes and Customs, GST pursuant to directions issued by the Hon’ble Supreme Court under order dated 27-4-2021 as noted herein above. Learned counsel further submits that necessary clarifications have already been issued by the Ministry of Finance and that too pursuant to directions of the Hon’ble Supreme Court. Thereafter and consequently the present PIL petition is not maintainable.

4. It is asserted on behalf of the petitioner that by the issue of circular dated 20-7-2021, the nature and spirit of directions issued by the Hon’ble Supreme Court has not been complied with. However, learned counsel for the respondent No.4 submits that since the clarifications have already been issued by way of circular issued by the Ministry of Finance, the petitioner has no basis to challenge the same and if at all he intends to question the circular, it should be questioned before the appropriate forum.

5. We are in agreement with the view expressed by the learned counsel for respondent. In as much as, this court is not competent to entertain effectively a contempt petition at the behest of the petitioner purportedly to agitate the directions passed by the Hon’ble Supreme Court. We note the above, since the petitioner has alleged that the respondents have not complied with the order of the Hon’ble Supreme Court and on the contrary the respondents have submitted that they have complied with the order of the Hon’ble Supreme Court by issuing necessary directions and the circular dated 20-7-2021.

6. In view of the aforesaid, we are not inclined to entertain the present PIL petition. The same is dismissed. If the petitioner is aggrieved, he may seek remedy as may be available.