Delhi High Court - Orders
Adani Tracks Management Services ... vs Union Of India & Ors on 25 April, 2024
Author: Sachin Datta
Bench: Sachin Datta
$~75
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5473/2024
ADANI TRACKS MANAGEMENT SERVICES LIMITED
..... Petitioner
Through: Mr. Vikram Nankani, Sr. Adv. along
with Mr. Manu Krishnan, Mr. Jimut
Mohapatra and Mr. Yash Jain, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr.Chetan Sharma, ASG alongwith
Kirtiman Singh, CGSC with Mr.
Waize Ali Noor and Ms. Shreya V.
Mehra, Advs. for R-1 to 5.
CORAM:
HON'BLE MR. JUSTICE SACHIN DATTA
ORDER
% 25.04.2024 CM APPL. 22561/2024 (on behalf of the petitioner seeking interim relief)
1. The present petition has been filed by the petitioner seeking the following prayers:
"a) Issue an appropriate, writ, order, or direction including a writ of Certiorari to quash the Letter No.2017/Infra/18/2 dated 21.09.2023 issued by Respondent No. 4 as violative of Articles 14, 19(1)(g) and 265 and also violative of the relevant provisions of CGST Act, 2017 and other GST laws;
b) Issue Mandamus or an appropriate writ, order, or direction a to pay the apportioned earnings to the Petitioner without deduction of GST;
c) Issue an appropriate, writ, order, or direction including a writ of Certiorari quashing the circular RBA No.37/2023 (GST Circular No 14/2023) dated 30.11.2023 [No.2017/AC-II/1/19/SPVs(part)] issued by Respondent No. 4, and direct that the apportioned charges would be exclusive of 18% GST;
d) Issue an appropriate, writ, order, or direction including a writ of Certiorari quashing the circular dated 15.12.2023 issued by This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/05/2024 at 21:01:46 Respondent No. 4;
e) Issue an appropriate, writ, order, or direction including a writ of Certiorari to quash Letter No. TA /AII/RCA/APSEZ/ Corr./90/2021 dated 05.12.2023 issued by Respondent No 5 and for a writ of Mandamus to direct Respondent No. 5 to accept tax invoices for payment of user fee on the gross amount without deduction of GST;
f) Issue an appropriate, write, order, or direction including a writ of Mandamus to direct Respondent No. 5 to forthwith release the apportioned amount without deduction of GST along with 12% interest on account of delay in release of apportioned amount."
2. Respective counsel for the parties draw attention to the fact that the letter No. Letter No.2017/Infra/18/2 dated 21.09.2023, RBA No.37/2023 (GST Circular No 14/2023 dated 30.11.2023 and Letter No. TA /AII/RCA/APSEZ/Corr./90/2021 dated 05.12.2023 are also subject matter of challenge in W.P.(C) 655/2024, 461/2024, 462/2024 and 463/2024. In the said writ petitions, a detailed interim order came to be passed on 21.03.2024, whereby, it has been, inter-alia, directed as under:
"25. In the circumstances, the petitioners have made out a case for grant of an interim injunction. Consequently, it is directed that till disposal of the present petition, the operation of the impugned letters dated 21.09.2023 and 30.11.2023 shall remain stayed.
26. The parties shall be obliged to raise invoices, taking into account the provisions and implications of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and bear the burden of taxes accordingly."
3. Respective counsel for the parties are in agreement that the present writ petition be listed along with the aforesaid writ petitions and the interim order passed therein be extended/made applicable to the present matter as well. It is directed accordingly.
4. The present application stands disposed of in the above terms.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/05/2024 at 21:01:46 W.P.(C) 5473/2024
5. List on 20.05.2024 along with W.P.(C) 655/2024, 461/2024, 462/2024 and 463/2024.
SACHIN DATTA, J APRIL 25, 2024/cl This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/05/2024 at 21:01:47