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[Cites 1, Cited by 1]

Delhi High Court - Orders

Kundan Care Products Limited vs Union Of India & Anr on 4 March, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~19 to 30
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    W.P.(C) 7425/2017
                               KUNDAN CARE PRODUCTS LIMITED            ..... Petitioner
                                                    versus

                               UNION OF INDIA & ANR.                   ..... Respondents

                               W.P.(C) 7426/2017
                               AUGMONT ENTERPRISES PRIVATE LIMITED..... Petitioner
                                                    versus

                               UNION OF INDIA & ANR.                   ..... Respondents

                               W.P.(C) 7427/2017
                               ZAVERI AND COMPANY PRIVATE LIMITED ..... Petitioner
                                                    versus

                               UNION OF INDIA & ANR.                   ..... Respondents

                               W.P.(C) 7428/2017
                               SUNANDA POLYMERS                        ..... Petitioner
                                             versus
                               UNION OF INDIA & ANR.                   ..... Respondents

                               W.P.(C) 7429/2017
                               SHRI SAI VISHWAS POLYMERS               ..... Petitioner
                                                    versus

                               UNION OF INDIA & ANR.                   ..... Respondents

                               W.P.(C) 7425/2017 & Connt.                             1/4




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.03.2021
16:56:06
                           W.P.(C) 7430/2017

                          KHANDWALA ENTERPRISES PRIVATE
                          LIMITED                         ..... Petitioner
                                     versus

                          UNION OF INDIA & ANR.           ..... Respondents

                          W.P.(C) 7432/2017
                          DIAMOND FOREVER INTERNATIONAL   ..... Petitioner
                                               versus

                          UNION OF INDIA & ANR.           ..... Respondents

                          W.P.(C) 7737/2017
                          SALASAR SYNTHETICS              ..... Petitioner
                                               versus

                          UNION OF INDIA & ANR.           ..... Respondents

                          W.P.(C) 7738/2017
                          M.D. OVERSEAS LTD.              ..... Petitioner
                                               versus

                          UNION OF INDIA & ANR.           ..... Respondents

                          W.P.(C) 10235/2017
                          MMTC PAMP INDIA PVT. LTD.              .....Petitioner
                                               versus

                          UNION OF INDIA & ORS.              .....Respondents

                          W.P.(C) 7425/2017 & Connt.                     2/4




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.03.2021
16:56:06
                                  W.P.(C) 10274/2017
                                 ABANS JEWELS PRIVATE LIMITED                             .....Petitioner
                                                       versus

                                 UNION OF INDIA & ANR.                                 .....Respondents


                                 W.P.(C) 6772/2018
                                 AJ GOLD & SILVER REFINERIES                              .....Petitioner
                                                       versus

                                 UNION OF INDIA & ANR.                                .....Respondents
                                 Counsel for the Petitioners:   Mr. Tarun Gulati, Sr. Adv. with Mr.
                                                                Kishore Kunal, Adv.
                                                                Mr. Vibhore Mathur, Adv.
                                 Counsel for the Respondents:   Mr. Vinod Diwakar, Adv. for UOI.
                                                                Ms. Suhani Mathur, Adv. for Mr.
                                                                Harpreet Singh, Adv. for Revenue.
                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MR. JUSTICE TALWANT SINGH
                                         ORDER

% 04.03.2021 [Court hearing convened via video-conferencing on account of COVID-19]

1. We are informed by the counsel for the parties that except for W.P.(C) No.10274/2017 and W.P. (C) 6772/2018, in all other matters, Mr. Harpreet Singh appears for respondent no. 2/revenue.

2. Insofar as W.P. (C) No.10274/2017 and W.P. (C) 6772/2018 are concerned, we are informed that the counsel for respondent no.2/revenue has been changed, as the counsel engaged earlier, stands elevated, to the Bench.

W.P.(C) 7425/2017 & Connt. 3/4 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:06.03.2021 16:56:06

3. Mr. Harpreet Singh is not available today.

4. To be noted, in this batch of matters, a challenge is laid to Rule 44A of the Central Goods and Services Tax Rules, 2017.

5. It is the case of the petitioners that the said Rule is ultra vires the provisions of the Central Goods and Services Tax Act, 2017.

6. List the captioned mattes on 30.04.2021, albeit, at the end of supplementary board.

RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 04, 2021/pmc Click here to check corrigendum, if any W.P.(C) 7425/2017 & Connt. 4/4 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:06.03.2021 16:56:06