Gujarat High Court
Surya Exim Limited & vs Union Of India & 2 on 25 January, 2018
Bench: Harsha Devani, A.S. Supehia
C/SCA/23286/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 23286 of 2017
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SURYA EXIM LIMITED & 1....Petitioner(s)
Versus
UNION OF INDIA & 2....Respondent(s)
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Appearance:
MR DHAVAL SHAH, ADVOCATE for Petitioner(s) No.12
MR. S S IYER, ADVOCATE for Petitioner(s) No. 1 2
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.S. SUPEHIA
Date : 25/01/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mr. S.S. Iyer, learned advocate for the petitioners.
2. The petitioner is an importer of coal. The petitioner has challenged the constitutional validity of the Goods and Service Tax (Compensation to States) Act, 2017 and the relevant notifications issued under the said Act, inter alia, on the ground that the same is ultra vires Article 279A of the Constitution of India. The main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Jan 25 23:05:05 IST 2018 C/SCA/23286/2017 ORDER Service Tax (Compensation to States) Act, 2017 and the rules made thereunder.
3. The learned counsel for the petitioners has drawn the attention of the court to the decision of the Delhi High Court in the case of Mohit Minerals Private Limited v. Union of India, 2017 (4) G.S.T.L. 433 (Del.) to submit that in a similar matter the court has granted interim relief to the petitioner.
4. Having regard to the submissions advanced by the learned counsel for the petitioners, issue NOTICE and notice as to interim relief returnable on 16th February, 2018. In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General also. Direct service is permitted.
Sd/ [HARSHA DEVANI, J] Sd/ [A. S. SUPEHIA, J] *** Bhavesh[pps]* Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Jan 25 23:05:05 IST 2018