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Gujarat High Court

Sapphire Foods India Private Limited vs Union Of India on 30 September, 2020

Author: Vikram Nath

Bench: Vikram Nath, J.B.Pardiwala

         C/SCA/7907/2020                                   ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 7907 of 2020
                               With
        CIVIL APPLICATION (FOR AMENDMENT) NO. 2 of 2020
          In R/SPECIAL CIVIL APPLICATION NO. 7907 of 2020
                               With
 CIVIL APPLICATION (FOR VACATING INTERIM RELIEF) NO. 3 of 2020
          In R/SPECIAL CIVIL APPLICATION NO. 7907 of 2020
================================================================
                SAPPHIRE FOODS INDIA PRIVATE LIMITED
                               Versus
                           UNION OF INDIA
================================================================
Appearance:
MR BHAVESH B CHOKSHI(3109) for the Petitioner(s) No. 1,2
. for the Respondent(s) No. 1,3,4
MR. PARTH H BHATT(6381) for the Respondent(s) No. 1,3,4
NOTICE NOT RECD BACK(3) for the Respondent(s) No. 5
NOTICE SERVED(4) for the Respondent(s) No. 2
================================================================

 CORAM:HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH
       and
       HONOURABLE MR. JUSTICE J.B.PARDIWALA

                           Date : 30/09/2020

                        ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) Draft amendment dated 29th July 2020 is allowed. The necessary incorporation may be carried out within three days.

Shri Devan Parikh, the learned senior advocate, assisted by Mr.Bhavesh Chokshi, the learned counsel appearing for the petitioner, states that the petitioner no longer wishes to press his relief challenging the vires of Section 171 of the CGST Act, 2017, of course without prejudice to their rights to raise such issues at an appropriate stage by a separate petition.

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The effect of this relief being not pressed would be that the transfer application moved by the department before the Supreme Court for all such matters pending in different High Courts challenging the vires of the aforesaid provision would not be applicable in the case of this petition.

Shri Zoheb Hossain, the learned senior advocate, assisted by Ms.Priyanshi Chandarana, the learned counsel appearing for the respondents, also confirms that the transfer application would be relevant only if the challenge to the vires stands on the record. Once the challenge to the vires is withdrawn, the transfer application moved before the Supreme Court would not be pressed by the department.

We, accordingly, allow the application. Necessary incorporation may be carried out by the office within three days.

Shri Hossain has further pressed Civil Application No.3 of 2020, whereby it has been prayed that the interim order dated 30th June 2020, as extended from time to time, may be vacated.

Not only the learned counsel for the parties, but we also feel that the disposal of the said application may entail sufficient time to deal with the matter. So, it would be appropriate that the main matter itself may be finally heard.

We, accordingly, direct that this petition be listed for final Page 2 of 3 Downloaded on : Fri Oct 02 00:45:27 IST 2020 C/SCA/7907/2020 ORDER disposal on 12th October 2020, the date agreed by the learned counsel for the parties.

Shri Hossain, the learned senior advocate for the respondents, prays for three days' time to file reply to the amended petition.

Learned counsel for the petitioner prays for and is granted five days' time to examine the reply and to file rejoinder, if necessary.

Let this matter be listed on 12th October 2020 for final disposal.

(VIKRAM NATH, CJ.) (J. B. PARDIWALA, J.) /MOINUDDIN/ A. B. VAGHELA Page 3 of 3 Downloaded on : Fri Oct 02 00:45:27 IST 2020