Gujarat High Court
Adi Enterprise vs Union Of India & 2 on 11 December, 2017
Bench: Harsha Devani, A.S. Supehia
C/SCA/20184/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 20184 of 2017
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ADI ENTERPRISE, & 1....Petitioner(s)
Versus
UNION OF INDIA & 2....Respondent(s)
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Appearance:
MR UDAY JOSHI, ADVOCATE, FOR M/S TRIVEDI & GUPTA,
ADVOCATE for the Petitioner(s) No. 1 2
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.S. SUPEHIA
Date : 11/12/2017
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Heard Mr.Uday Joshi, learned advocate for Messrs Trivedi & Gupta, Advocates 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 relevant notifications issued under the said Act, inter alia, on the ground that the same are 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 Page 1 of 2 HC-NIC Page 1 of 2 Created On Mon Dec 11 23:21:02 IST 2017 C/SCA/20184/2017 ORDER not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017 and the rules made thereunder.
3. Issue NOTICE, returnable on 18.01.2018. In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General of India 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 Mon Dec 11 23:21:03 IST 2017