Delhi High Court - Orders
Matrix Cellular International ... vs Union Of India & Ors on 3 March, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~32
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2653/2023 & CM APPL. 10218/2023 & CM APPL.
10219/2023
MATRIX CELLULAR INTERNATIONAL SERVICES LIMITED &
ANR. ..... Petitioners
Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja
& Mr. Priyojeet Chaterjee, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Harpreet Singh, SSC with Ms.
Suhani Mathur & Mr. Jatin Gaur,
Advs. for R2&3.
Mr. Kavindra Gill, Adv. for R1.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 03.03.2023
1. The petitioner has filed the present petition, inter alia, challenging the constitutional vires of the of the first proviso to sub-Section 140(8) of the Central Goods and Services Act, 2017. The petitioner contends that the same is violative of the Articles 14, 19(1) g and 300A of the Constitution of India. The principal challenge to the said proviso is premised on the basis that it is discriminatory as it seeks to differentiate between tax payers whose registration is centralised and tax payers whose registration is not centralised. It is contented that there cannot be two regimes for assessees based on their registration.
Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:06.03.20232. Issue notice.
3. Mr. Harpreet Singh accepts notice and seeks time to file a counter- affidavit.
4. Let the same be filed within a period of four weeks from today. Rejoinder, if any, be filed before the next date of hearing.
5. List on 21.04.2023.
VIBHU BAKHRU, J AMIT MAHAJAN, J MARCH 3, 2023 Ch Click here to check corrigendum, if any Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:06.03.2023