2020 (6) TMI 599 - HC - GST

Anti-profiteering proceedings - seeking a direction to prohibit the respondents form taking any action u/s 171 of CGST Act - Transfer of petition from Bombay High Court to Delhi High Court - Held that - the Supreme Court has granted liberty to the petitioners to apply for interim relief - As informed, now this petition has been transferred to this court - Supreme Court has neither directed this Court nor given it liberty to entertain any fresh writ petition filed by the petitioner. Consequently, this Court is of the view that it cannot entertain a fresh writ petition pending transit of W.P. No. 3536/2019 to this Court, especially when the Supreme Court did not pass any interim order.

Summary

Issues:
1. Urgency expressed for listing the petition.
2. Seeking direction to prohibit respondents from taking action in anti-profiteering proceedings.
3. Transfer of proceedings from High Court of Bombay to Delhi High Court.
4. Granting interim relief and balancing equities.

Analysis:
1. The petition was listed urgently due to the expressed urgency. The matter was heard via video conferencing.
2. The petition sought a direction to stop the respondents from taking any action in the anti-profiteering proceedings under Section 171 of the CGST Act until the Court passed appropriate orders.
3. The proceedings were transferred from the High Court of Bombay to the Delhi High Court. The petitioner had filed a petition in Bombay High Court, which was transferred to Delhi High Court by the Apex Court.
4. The Court noted that the Supreme Court had transferred only a specific petition to the Delhi High Court and had not given liberty to entertain any new writ petitions. However, to balance the equities, the Court directed the Registry to list the transferred petition on a specified date.
5. The petitioner had sought interim relief, which was initially mentioned before the Supreme Court but was not granted. Subsequently, an application for interim relief was withdrawn to approach the Delhi High Court.
6. The Court emphasized that it could not entertain a fresh writ petition while another related petition was pending transit, especially since no interim order was passed by the Supreme Court.
7. The present writ petition was disposed of with a direction for listing the transferred petition on a specific date, or the petitioner could file a complete set of documents for listing if not received from the High Court of Bombay.
8. The order was to be uploaded on the website immediately, and a copy was to be sent to the counsel via email for reference.