Bombay High Court
M/S. S S Mirje And Company vs The Union Of India Thru The ... on 31 January, 2020
Author: M.S. Karnik
Bench: Nitin Jamdar, M.S. Karnik
skn 1 904-906-6998.18--.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CIVIL APPELLATE JURISDICTION
A.S.WRIT PETITION NO. 6998 OF 2018
NELCO Limited. ... Petitioner.
V/s.
The Union of India and others. ... Respondents.
WITH
A.S.WRIT PETITION NO. 8856 OF 2018
WITH
A.S.WRIT PETITION NO. 8906 OF 2018
WITH
Digitally
A.S.WRIT PETITION NO. 12694 OF 2018
signed by
Sanjay K.
Sanjay K. Nanoskar
WITH
Nanoskar Date:
2020.02.05
12:42:09
A.S.WRIT PETITION NO. 14323 OF 2018
WITH
+0530
A.S.WRIT PETITION NO. 14416 OF 2018
WITH
O.S.WRIT PETITION NO. 582 OF 2019
WITH
A.S.WRIT PETITION NO. 716 OF 2019
WITH
O.S.WRIT PETITION NO. 1136 OF 2019
WITH
O.S.WRIT PETITION NO. 1326 OF 2019
WITH
O.S.WRIT PETITION NO. 2284 OF 2019
WITH
O.S.WRIT PETITION NO. 3036 OF 2019
WITH
O.S.WRIT PETITION NO. 3235 OF 2019
WITH
O.S.WRIT PETITION NO. 3437 OF 2019
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O.S.WRIT PETITION NO. 3605 OF 2019
WITH
skn 2 904-906-6998.18--.doc
O.S.WRIT PETITION NO. 3608 OF 2019
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O.S.WRIT PETITION NO. 3610 OF 2019
WITH
O.S.WRIT PETITION NO. 8254 OF 2019
WITH
A.S.WRIT PETITION NO. 9675 OF 2019
WITH
A.S.WRIT PETITION NO. 10351 OF 2019
WITH
A.S.WRIT PETITION NO. 11545 OF 2019
WITH
O.S.WRIT PETITION NO. 3365 OF 2019
WITH
O.S.WRIT PETITION NO. 490 OF 2019
WITH
O.S.WRIT PETITION NO. 1691 OF 2019
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A.S.WRIT PETITION NO. 1749 OF 2019
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O.S.WRIT PETITION NO. 2217 OF 2019
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O.S.WRIT PETITION NO. 2303 OF 2019
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O.S.WRIT PETITION NO. 2512 OF 2019
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O.S.WRIT PETITION NO. 2725 OF 2019
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O.S.WRIT PETITION NO. 2797 OF 2019
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O.S.WRIT PETITION NO. 3102 OF 2019
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O.S.WRIT PETITION NO. 3354 OF 2019
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O.S.WRIT PETITION NO. 4922 OF 2019
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A.S.WRIT PETITION NO. 7960 OF 2019
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A.S.WRIT PETITION NO. 8518 OF 2019
skn 3 904-906-6998.18--.doc
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O.S.WRIT PETITION NO. 31 OF 2020
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O.S.WRIT PETITION NO. 395 OF 2019
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O.S.WRIT PETITION NO. 1189 OF 2019
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O.S.WRIT PETITION NO. 2845 OF 2019
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O.S.WRIT PETITION NO. 4997 OF 2019
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A.S.WRIT PETITION NO. 7589 OF 2019
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A.S.WRIT PETITION NO. 11686 OF 2019
W.P.No.6998/2018:
Mr. V Sridharan, Sr Counsel a/w Mr Prakash Shah &
Mr Sriram Sridharan i/b PDS Legal for Petitioner.
Mr.Pradeep Jetly a/w Mr.J.B.Mishra for R Nos.1, 2, 4, 6 & 7
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.8856/2018:
Mr. V Sridharan, Sr Counsel a/w Mr Prakash Shah &
Mr.Sriram Sridharan i/b PDS Legal, for Petitioner
Mr.Pradeep Jetly a/w Mr.J.B.Mishra for R Nos. 2, 4, 6 & 7
Mr.Parag A. Vyas a/w Mr Dharmesh Joshi for R No 1 (UOI)
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.8906/2018:
Ms.Kokila Kalra a/w Mr Vineet Bhatia for Petitioner
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.12694/2018:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Ms Roshni Naik for Petitioner.
Mr.Anil Singh, ASG with Mr.Pradeep Jetly and Mr.J.B.Mishra for
Respondent Nos.1 & 2
Mr.Anjani Kumar Singh for Respondent (UOI).
Ms. Shruti D Vyas, B Panel counsel for State
skn 4 904-906-6998.18--.doc
W.P. Nos.14323/2018 & 14416/2018:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Jindagi Shah for Petitioner
Mr.Anjani Kumar Singh for Respondent No.1-(UOI)
Mr.Pradeep S Jetly, Mr.Sham Walve and Mr.J.B.Mishra for R Nos. 3 to 6
Ms. Shruti D Vyas, B Panel counsel for State.
W.P. No.716/2019:
Mr. Rahul C Thakar i/b Chandrakant B.Thakar for Petitioner
Mr.Anil Singh, ASG with Mr.Pradeep Jetly and
Mr.J.B.Mishra for Respondent Nos.1 & 2.
Ms.Shruti D.Vyas, B Panel Counsel for the State.
Mr.Anjani Kumar Singh for UOI.
W.P. No.8254/2019:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Jindagi Shah for Petitioner.
Mr.Anil Singh, ASG with Mr.Pradeep Jetly and
Mr.J.B.Mishra for Respondent Nos.1 & 2
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.9675/2019:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Jindagi Shah for Petitioner
Mr.Karan Adik with Ms. Maya Majumdar, for R No.1
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.10351/2019:
Ms.Deepa Ashish Ahuja for Petitioner.
Ms.Shruti D.Vyas, B Panel Counsel for State.
Mr.Vijay H.Kantharia a/w Mr.Dhananjay Deshmukh for R. Nos 3 & 4
Ms. Shruti D Vyas, B Panel counsel for State
W.P. No.11545/2018:
Mr. V Sridharan, Sr Counsel a/w
Mr.Sriram Sridharan i/b PDS Legal for Petitioner
Mr.Pradeep Jetly a/w Mr.J.B.Mishra, for R Nos.1 to 3.
Ms.Shruti D.Vyas, B Panel Counsel, for R No.4
W.P. No.1749/2019:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Riya Jain, for Petitioner.
Mr.Pradeep Jetly a/w Mr J B Mishra for R Nos 1 & 2
Mr Anjani Kumar Singh for Respondent UOI
skn 5 904-906-6998.18--.doc
W.P. Nos.4922/2019
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b. Jindagi Shah for Petitioner
Mr.Anil Singh, ASG with Mr.Pradeep Jetly and
Mr.J.B.Mishra for Respondent Nos.1 to 3.
W.P. No.7960/2019:
Mr. V Sridharan, Sr Counsel a/w Mr.Sriram Sridharan i/b
PDS Legal, for Petitioner
Mr.Vijay Kantharia and Mr.Ram Ochani, for R. Nos.1 & 2.
W.P. No.8518/2019:
Mr Sriram Sridharan a/w Mr Jas Sanghavi i/b PDS Legal for Petitioner.
Mr.Vijay Kantharia a/w Mr.Ram Ochani for R. Nos.1, 2, 4 & 6.
W P No. 4997/2019:
Mr.Ishaan Patkar a/w Ms Sneha Raut i/b Jindagi Shah for Petitioner
Mr.Pradeep S Jetly a/w Mr.J.B.Mishra for R. Nos.1 to 3.
W.P. No.7589/2019:
Mr.Sharon Patole, for Petitioner.
Mr.Karan Adik a/w Mr.Ram Ochani for Respondents.
W.P. No.11686/2019:
Mr Bharat Raichandani a/w Ms.Pragya Koolwal i/b
UBR Legal for Petitioner
Mr.P.S.Jetly a/w Mr.J.B.Mishra for R Nos. 1 & 4 to 6
-------
Mr.Ishaan Patkar a/w Ms.Riya Jain i/b Mr.Jindagi Shah, for Petitioner in
WP Nos.582/2019, 490/2019, 1136/2019 & 3354/2019.
Mr.Rahul C. Thakar, for Petitioner in WP Nos.395/2019, 1189/2019,
2512/2019 & 2303/2019.
Mr.Mihir Deshmukh a/w Srinath Girish Nair, for Petitioner in WP
No.1691/2018.
Ms.Pragya Koolwal i/b UBR Legal, for Petitioner in WP No.2217/2019.
Mr.Sriram Sridharan for Petitioner in WP No.2284/2019.
Ms.Jyoti Chavan, AGP for Respondent-State in WP Nos.395/2019,
2284/2019 & 3036/2019.
Mr.Himanshu Takke, AGP for Respondent-State in WP Nos.582/2019,
skn 6 904-906-6998.18--.doc
490/2019 & 1189/2019.
Mr.Dushyant Kumar, AGP for Respondent-State in WP Nos.2303/2019,
2512/2019 & 3102/2019.
Mr.Pradeep S.Jetly a/w Mr.J.B.Mishra, for Respondent in WP
Nos.490/2019, 582/2019, 1136/2019, 1189/2019, 2217/2019,
2284/2019, 2512/2019, 3036/2019, 3102/2019, and 3354/2019.
Ms.P.S.Cardozo a/w Ms.Maya Majumdar, for Respondent in WP
395/2019.
Mr.Anil Singh-ASG with Ms.Aditi A.Gautam i/b. Ashwini R.Singh, for
Respondent-UOI in WP No.395/2019 and 2303/2019.
Mr.Vijay Kantharia a/w Mr.Ram Ochani, for Respondent in WP
No.1691/2019.
W.P.Nos.3605/2019, 3608/2019 & 3610/2019:
Mr.Rahul Thakar with Chandrakant B. Thakar for the Petitioners.
Mr.Himanshu Takke, AGP for the Respondent-State in
W.P.Nos.3605/2019 & 3610/2019.
Ms.Jyoti Chavan, AGP for the Respondent-State in WP No.3608/19.
CORAM : NITIN JAMDAR AND
M.S. KARNIK, JJ.
DATE : 31 January 2020. P.C. :
This group of matters was placed on board because the Petitioners have challenged the denial by the Respondents to carry forward the Input Tax Credit from the pre-GST regime. The Petitioners have raised various issues. By consent of the learned counsel appearing for the parties, we have taken up Writ Petition No.6998/2018 as a petition where the challenge to Rule 117 being ultra vires to the the Central Goods and Services Tax Act, 2017 is skn 7 904-906-6998.18--.doc taken first. Second prayer is in the facts of the case a direction be given to the Respondents to permit the Petitioner to open the portal to submit TRAN-1 Form. The learned counsel for the parties point out that the argument that, the Rule is ultra vires is common to all the petitions and they state that depending upon the decision in Writ Petition No.6998/2018, further issues raised by the Petitioners in other petitions can be dealt with.
2. We have permitted the advocates for the Petitioners to address on the challenge to the Rule. The Respondents have completed their oral arguments. The learned counsel for the Petitioners seek time for rejoinder on the issue of the validity of the Rule.
3. Writ Petition No.6998/2018 to stand over to 13 February 2020 at 3.00 p.m.
4. Before the next date, on the above aspect, the advocates who addressed on the above issue are permitted to file a summary of their oral arguments.
3. As far as other petitions are concerned, in view of the above order, the said petitions shall be placed on board on 24 February 2020 under the caption "For Directions".
(M.S. KARNIK, J.) (NITIN JAMDAR, J.)