Gujarat High Court
M/S Raviraj Foils Limited vs Deputy Commissioner, Cgst on 30 January, 2020
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, Bhargav D. Karia
C/SCA/1567/2020 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1567 of 2020
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M/S RAVIRAJ FOILS LIMITED
Versus
DEPUTY COMMISSIONER, CGST
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Appearance:
MR D K TRIVEDI(5283) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 30/01/2020
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
1. By way of this Writ Application under Article 226 of the Constitution of India, the writ applicant- a Company, engaged in the manufacture of Aluminium Foil, has prayed for the following reliefs:
"A. Your Lordship may be pleased to admit this petition;
B. Your Lordship may be please to allow this petition;
C. Your Lordship may be pleased to issue writ of mandamus or any other appropriate writ declaring Notification No.1/2017-ST. dated 12/01/2017, 2/2017- S.T. dated 12/01/2017, 3/2017-S.T. dated 12/01/2017, 14/2016-S.T. dated 13/04/2017, 15/2017-S.T. dated 13/04/2017 & 16/2017-S.T. dated 13/04/2017, circular No.206/4/2017-S.T. dated 13/04/2017 Page 1 of 3 Downloaded on : Sat Feb 01 00:03:45 IST 2020 C/SCA/1567/2020 ORDER issued from F.No.354/42/2016-TRU and Show-cause Notice F.No.VI/I(b)-91/IA/AP- 42/2018-19 dated 20/11/2019 as ultra vires to the Finance Act, 1994 (Service Tax Law) and also unconstitutional and also quash and set aside the same;
D. Pending hearing, admission and final disposal of this petition, by way of ad-interim relief, Your Lordship may be pleased to stay the adjudication of the Show-cause Notice F.No.VI/I(b)- 91/IA/AP-42/2018-19 dated 20.11.2019 and may be pleased to direct the Respondent No.01 to not to proceed with the adjudication of the Show Cause Notice up till final disposal of this petition;
E. Your Lordship may be pleased to grant such other and further relief/(s) that may be deemed fit and proper in the interest of justice in favor of the Petitioner."
2. It is not necessary to adjudicate this petition in view of the decision of this Court in case of M/s. Sal Steel Ltd and others V/s. Union of India [Special Civil Application No.20785 of 2018 and allied matters]. We quote the paragraph No.58 of the said decision, which reads thus:
"58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos.15/2017- ST and 16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Explanation-V to reverse charge Notification No.30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated against the writ applicants by way of show cause notice and enquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits."Page 2 of 3 Downloaded on : Sat Feb 01 00:03:45 IST 2020 C/SCA/1567/2020 ORDER
4. In view of the aforesaid, this petition stands disposed of.
(J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) PALAK Page 3 of 3 Downloaded on : Sat Feb 01 00:03:45 IST 2020