Calcutta High Court (Appellete Side)
Magma Housing Finance Ltd vs Union Of India & Ors on 3 December, 2021
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
3.12.2021
ks WPA 11919 of 2019
sl. 21
Magma Housing Finance Ltd.
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. Partha Ghosh,
Mr. Sujit Mitra
... For the Respondent No.1
Mr. Bhaskar Prosad Banerjee, ... For the Custom Authority.
In re : CAN/1/2021.
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 2 order in the matter till the disposal of the writ petition and fix the matter for final hearing on 28th January, 2022.
On the next date of hearing learned Advocate appearing for the respondents shall be ready with the short written notes of argument.
CAN/1/2021 stands disposed of.
( Md. Nizamuddin, J. )