M/S Dhanbad Fuels Private Limited vs Union Of India

The Supreme Court examined the legislative intent and mandatory nature of Section 12A of the 2015 Act, particularly in relation to granting urgent interim relief. The Court analyzed whether the procedural requirements under Section 12A were adhered to and the implications of declaring certain provisions prospective. The judgment emphasizes the importance of compliance with statutory mandates and clarifies the scope of interim relief in the context of the legislation. The Court ultimately upheld the procedural requirements and clarified the legal position regarding interim relief and the effect of prospective declarations.