Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (12) TMI 742

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bias and arbitrariness and were discriminatory in nature. This aspect of classification is without any rational nexus between the differentia and the object which was sought to be achieved and the differentia is discussed by the High Court - No merit in appeal - Decided against Revenue. - Civil Appeal No. 2316/2007 - - - Dated:- 4-11-2015 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. S. Wasim A. Qadri, Adv., Ms. Rashmi Malhotra, Adv., Mr. D. S. Mahra, Adv., Mr. Zaid Ali, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Vivek Kohli, Adv., Mr. Ashwani Sharma, Adv. And Mr. Ankur Prakash, Adv. ORDER The respondent is engaged in the activity of m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 12.2003, was far too short. Accordingly, it requested the extension till 31.12.2004. Vide Circular dated 11.12.2003 the outer limit was extended till 31.03.2004. Thereafter, the respondent filed a writ petition in the High Court on the ground that even though it had fulfilled the export obligations, it was denied the benefit of advance licenses. Thus, it sought quashing of circulars dated 10.10.2003 and 11.12.2003 to the extent they prescribed for a shorter period of time. The single Judge Bench of the High Court held that fixing of time period is essentially executive in nature and not within the writ jurisdiction. Aggrieved, the respondent filed an appeal before the Division Bench, which allowed the appeal on grounds of arbitrariness a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lso, in our considered view, is also arbitrary and unreasonable. Had the respondents really wanted to protect domestic growers, nothing prevented them from responding appropriately, the order of the Supreme Court expressly kept that liberty open. However, the imports as per normal policy parameters, for normal/existing and prescribed periods are permissible for fresh licenses. Yet, for old licensees who could not utilize the period permitted, due to the illegal restrictions, a truncated validity period has been prescribed. This court is impermissible, as it amounts to singling out those affected by an illegal event for further differentiation. In the absence of any public policy imperative. 32. In the light of the above conclusions, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates