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Calcutta High Court (Appellete Side)

M/S. Infinity Bnke Infocity Private ... vs Union Of India & Ors on 3 December, 2021

Author: Md. Nizamuddin

Bench: Md. Nizamuddin

3.12.2021
    ks                     WPA 29554 of 2017
  sl. 18
               M/s. Infinity BNKe Infocity Private Limited
                                  Vs
                        Union of India & Ors.

            Mr. J.K. Mittal,
            Mr. Paritosh Sinha,
            Mr. Amitava Mitra,
            Ms. Antara Choudhury
                          ... For the Petitioner.
            Mr. Y.J. Dastoor, Ld. ASG.,
            Mr. Tapan Bhanja
                             ... For the UOI.
            Mr. Amitabrata Roy,
            Mr. Bhaskar Prosad Banerjee,
                      ... For the Custom Authority.



               In re : CAN/2/2018(Old No.CAN/9138/2018)

               Heard learned Advocates appearing for the parties

            at length in the matter and considering the facts that

            the issue involved in this writ petition is the validity of

            exercise of power by the respondent/ GST Authority

concerned under Rule 5A of the Service Tax Rule, 1994, which has already been declared ultra vires by the Hon'ble Delhi High Court in the case of Mega Cabs Pvt. Ltd. v. UOI, 2016(43) STR 67(Del.) and further the fact that the operation of the aforesaid judgment of the Hon'ble Delhi High Court has been stayed by the Hon'ble Supreme Court in the appeal filed against the judgment passed in Mega Cabs Pvt. Ltd. v. UOI (supra) is pending, I am inclined to extend the interim order in the matter till the disposal of the writ petition 2 and fix the matter for final hearing along with W.P.No.14776 (W) of 2015 on 28th January, 2022. Affidavit-in-reply and short written notes of argument along with compilation of notes filed by Mr. Mittal, learned senior Advocate appearing for the petitioner be kept with the record. On the next date of hearing learned Advocate appearing for the respondents shall be ready with the short written notes of argument.

This matter will be heard also along with WPA/29558/2017, WPA/11919/2019 and WPA/11020/2019.

CAN/2/2018(Old No.CAN/9138/2018) stands disposed of.

( Md. Nizamuddin, J. )