9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1239 - HC - GSTVacation of ad-interim relief granted earlier - Transmission or distribution for electricity - exemption from tax under Entry 25 of Notification No.12/2017 dated 28.6.2017 - period of the negative list regime - scenario post GST Regime - HELD THAT - The issue raised in the present writ application was considered by this Court in TORRENT POWER LTD. VERSUS UNION OF INDIA 2019 (1) TMI 1092 - GUJARAT HIGH COURT . The order passed by this Court in Torrent Power Limited came to be challenged by the Union of India before the Supreme Court. The Supreme Court vide UNION OF INDIA AND ORS. VERSUS TORRENT POWER LTD. AND ANR. 2019 (8) TMI 779 - SC ORDER granted leave to appeal. The matter is now pending before the Supreme Court for final hearing. According to Mr. Sheth, the decision that may be taken by the Supreme Court will ultimately govern the fate of the present writ application. However, the hearing in the Supreme Court may take some time and in such circumstances, the applicant has decided that it should start recovering the requisite amount from its customers and deposit the same with the Authority concerned. Mr. Sheth prays that in such circumstances, the ad interim relief earlier granted in favour of the writ applicant may be vacated. The Civil Application succeeds and is hereby allowed.
Issues:
1. Modification of order dated 23.10.2019 to collect and deposit disputed tax amount under GST Act under protest. 2. Challenge to order dated 19.12.2018 in Special Civil Application No.5343 of 2018. 3. Pending decision by Supreme Court in Special Civil Application No.5343 of 2018 affecting present writ application. Analysis: 1. The Civil Application sought modification of the order dated 23.10.2019 to allow the collection and deposit of the disputed tax amount under the GST Act under protest, subject to the outcome of the main petition. The Coordinate Bench had granted ad interim relief staying the operation of the impugned order dated 20.08.2019 by the Gujarat Authority for Advance Ruling. The applicant requested the vacation of the ad interim relief due to the pending decision in the Supreme Court related to a previous order. The Court allowed the Civil Application, vacating the ad interim relief and directing the applicant to proceed according to the law, with the amount recovered and deposited subject to the final outcome of the main matter. 2. The issue raised in the present writ application had been considered in Special Civil Application No.5343 of 2018, where an order dated 19.12.2018 was passed. This order was later challenged by the Union of India before the Supreme Court, which granted leave to appeal on 09.08.2019. The fate of the present writ application was said to be governed by the decision of the Supreme Court in this matter. As the hearing in the Supreme Court was expected to take time, the applicant decided to start recovering the required amount from customers and deposit it with the relevant Authority. Consequently, the ad interim relief previously granted in favor of the writ applicant was requested to be vacated. The Court acknowledged the connection between the pending Supreme Court decision and the present writ application, allowing the Civil Application and vacating the ad interim relief. 3. In another related matter, Special Civil Application No.19071 of 2019, the Court noted that the issue was pending before the Supreme Court, awaiting the final verdict. The matter was to be notified once an appropriate note was filed by the counsel representing the writ applicant. This decision was made in consideration of the ongoing proceedings and the importance of the final judgment from the Supreme Court in relation to the issues raised in the various civil applications. This detailed analysis covers the modifications sought, the impact of the pending Supreme Court decision on the present writ application, and the related matters pending before the Court, providing a comprehensive overview of the judgment and its implications on the legal proceedings.
|
