Andhra Pradesh High Court - Amravati
Ruchi Soya Industries Ltd vs Union Of India on 11 July, 2019
Author: J. Uma Devi
Bench: J. Uma Devi
[ 3145 ]
HIGH COURT OF ANDHRA PRADESH: AMARAVATI
(Special Original Jurisdiction)
THURSDAY, THE ELEVENTH DAY OF JULY TWO THOUSAND AND NINETEEN
:PRESENT:
THE HONOURABLE SRI JUSTICE M.SEETHARAMA MURTI
THE HONOURABLE MS JUSTICE J. UMA DEVI
WRIT PETITION NO: 3380 OF 2019
Between:
Ruchi Soya Industries Ltd., New Port Area, Beach Road, Kakinada 533 008, Andhra
Pradesh. Rep. by its Junior Taxation Manager, Shri T.N.V.S Murthy.
Petitioner
AND
1. Union of India, Through Principal Secretary to the Government, Ministry of
Finance, Department of Revenue, Udyog Bhavan, North Block, New Delhi 110
001.
2. The Central Board of Indirect Taxes and Customs, Through the Chairman,
Department of Revenue, North Block, New Delhi 110 001.
3. The Goods'and Services Tax Council, Office of the GST Council Secretariat, 5th
Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New
Delhi 110 001.
4. Principal Commissioner of Central Tax, Visakhapatnam Central GST
Commissionerate, Hqrs. Anti-Evasion Unit stationed at Kakinada, D. No. 16-23-
62/1, 2nd Floor, Krishna Tripura Complex, Pallamraju Nagar, Kakinada 533 001.
Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be pleased To
issue
(i) a Writ, Order or direction particularly one in the nature of a WRIT OF
MANDAMUS any other writ quashing recovery letter in C. No.
IV/06/Inv/23/2018-AE(Kkd) dated 18.02.2019,issued by the 4th Respondent
for recovery of Integrated Tax of Rs. 2,94,15,077/- along with interest and
penalty, as violative of Article 14 and Article 19(1)(g) of the Constitution of
India and pass;
(ii) to issue a Writ, Order or direction particularly one in the nature of a WRIT OF
MANDAMUS any other writ declaring Sr. No. 10 of Notification No. 10/2017-
Integrated Tax (Rate) dated 28.06.2017 as ultra vires Section 5(3) of the
IGST Act read with Section 2(93) of the CGST Act.
(iii) to issue a Writ, Order or direction particularly one in the nature of a WRIT OF
MANDAMUS any other writ declaring that Sr. No. 9(ii) of Notification No.
8/2017 - Integrated Tax (Rate) dated 28.06.2017 as being ultra vires Section
5(1) read with Section 2(22) and Section 1 of the IGST Act.
IA NO: 1 OF 2019
Petition under Section 151 CPC praying that in the circumstances stated in the
affidavit filed in support of the petition, the High Court may be pleased to stay the
demand and recovery of Rs.2,94,15,077/- along with interest and penalty on
transportation of goods by vessel from a place outside India upto the Customs station of
clearance at Kakinada for the period from July 2017 to November 2018, demanded vide
letter in C. No. 1V/06/Inv/23/2018- AE(Kkd) dated 18.02.2019 issued by the
Respondent No.4, pending disposal of WP 3380 of 2019, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the affidavit
filed in support thereof and the order of the High Court, dated 15.03.2019, 10.04.2019,
01.05.2019 & 20.06.2019 made herein and upon hearing the arguments of
SRI.LAKSHMI KUMARAN Advocate for the Petitioner and of SRI.B.KRISHNA MOHAN
ASST. SOLICITOR GENERAL OF INDIA, for the Respondent Nos.1 to 3, the Court
made the following.
ORDER:
At request, post on 01.08.2019.
Meanwhile, counters to be filed.
Heard both sides. Perused the earlier orders.
Having regard to the facts and submissions and the earlier orders, interim order, granted earlier, is extended until further orders.
SD/- K.JAGAN MOHAN ASSISTANT REGISTRAR //TRUE COPY// For ASSISTANT REGISTRAR To,
1. One CC to SRI. LAKSHMI KUMARAN, Advocate [OPUC]
2. One CC to SRI.B.KRISHNA MOHAN ASST SOLICITOR GENERAL OF INDIA, [OPUC]
3. Two spare copies SRL HIGH COURT ` MSRMJ & JUDJ DATED:11.07.2019 NOTE: POST ON 01.08.2019 ORDER WP.No.3380 of 2019 EXTENSION OF DIRECTION DRAFTED BY: SRL DRAFTED ON: 15.07.2019 HIGH COURT MSRMJ & JUDJ DATED:11.07.2019 NOTE: POST ON 01.08.2019 ORDER WP.No.3380 of 2019 EXTENSION OF DIRECTION