Bombay High Court
Kiran Gems Pvt. Ltd. Through Rajesh ... vs Union Of India And 3 Ors on 29 March, 2023
Author: Abhay Ahuja
Bench: Nitin Jamdar, Abhay Ahuja
2023:BHC-OS:2102-DB
1 3 and 4 wp 3230-21 and anr-os
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3230 OF 2021
Kiran Gems Private Limited
Through Rajesh Thakarshibhai Kevadia ... Petitioner
V/s.
Union of India and ors. ... Respondents
AND
WRIT PETITION NO.3302 OF 2021
Veer Gems ... Petitioner
V/s.
Union of India and ors. ... Respondents
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Ms.Deepali Kamble, Advocate for the Petitioners.
Mr.Karan Adik with Ms.Ruju Thakkar, Advocates for Respondents
No.1, 2 and 4.
Mr.Himanshu Takke, AGP for Respondent No.3 in WP No.3230 of
2021.
Ms.Jyoti Chavan, AGP for Respondent No.3 in WP No.3302 of 2021.
---
CORAM : NITIN JAMDAR AND
ABHAY AHUJA, JJ.
DATE : 29 MARCH 2023.
P.C.:-
1. On 21 February 2023 following order was passed:-
"The Petitioner has prayed for a declaration that Rule 89(5) of the Central Goods and Services Tax Rules, Priya Soparkar ::: Uploaded on - 30/03/2023 ::: Downloaded on - 31/03/2023 00:51:24 :::
2 3 and 4 wp 3230-21 and anr-os 2017 and Maharashtra Goods and Services Tax Rules, 2017 is ultra vires and dehors Section54(3) of the said Act.
2. The learned Counsel for the Respondents states that this issue has been answered by the Hon'ble Supreme Court in the case of Union of India and Ors. v/s. VKC Footsteps India Pvt. Ltd. 1 and submits that nothing survives in this Petition. The learned Counsel for the Petitioner seeks time to examine.
3. Place the Petition on board under the caption "For Directions" on 29 March 2023."
2. The learned counsel for the Petitioners states that though it is correct that the decision of the Hon'ble Supreme court in the case of Union of India and Ors. v/s. VKC Footsteps India Pvt. Ltd. 2 covers the issue raised in this petition that there are other issues which are not covered and Petitioners will file separate writ petition for that purpose.
3. In the light of this position, the writ petitions are disposed of.
(ABHAY AHUJA, J.) (NITIN JAMDAR, J.) ....
1 SCC Civil Appeal No.4810/21 & Ors. dtd.13/09/2021 2 SCC Civil Appeal No.4810/21 & Ors. dtd.13/09/2021 Priya Soparkar ::: Uploaded on - 30/03/2023 ::: Downloaded on - 31/03/2023 00:51:24 :::