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HIGH COURT OF DELHI
W.P.(C) 1367/2018 & CM Nos. 5663-5664/2018
BLACKBURN FUELS PVT LIMITED ....Petitioner
Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.
HIGH COURT OF DELHI
W.P.(C) 1367/2018 & CM Nos. 5663-5664/2018
BLACKBURN FUELS PVT LIMITED ....Petitioner
Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.
VERSUS
UNION OF INDIA & ANR. Respondents
Through Mr. P.S. Singh & Mr. Santosh Kumar Pandey, Advocates for UOI. W.P.(C) 1368/2018 & CM No. 5665-5666/2018
MILLENIUM STEEL INDIA PVT LTD. ....Petitioner
Through Mr. P.S. Singh & Mr. Santosh Kumar Pandey, Advocates for UOI. W.P.(C) 1368/2018 & CM No. 5665-5666/2018
MILLENIUM STEEL INDIA PVT LTD. ....Petitioner
VERSUS
Pandey, Advocates for UOI. W.P.(C) 1369/2018 & CM Nos. 5667-5668/2018
ELITE NATURAL PRODUCT ....Petitioner
ELITE NATURAL PRODUCT ....Petitioner
VERSUS
2018:DHC:9042-DB Pandey, Advocates for UOI. W.P.(C) 1370/2018 & CM Nos. 5669-5670/2018
Petitioner ENP IMPEX PVT LIMITED
Petitioner ENP IMPEX PVT LIMITED
VERSUS
....Respondents Pandey, Advocates for UOI.
UNION OF INDIA & ANR.
J
UNION OF INDIA & ANR.
J
CORAM:
HON’BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 Validity of the Goods and Service Tax (Compensation to States) Act, 2017 as well as Goods and Service Tax Compensation Cess Rules, 2017 has been upheld by the Supreme Court vide
HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 Validity of the Goods and Service Tax (Compensation to States) Act, 2017 as well as Goods and Service Tax Compensation Cess Rules, 2017 has been upheld by the Supreme Court vide
ORDER
dated 3"^^ October, 2018 in
Civil Appeal No. 10177/2018, Union ofIndia and Another versus Mohit
Mineral Private Limited. r A While accepting the said position, learned counsel for the petitioners submits that in these writ petitions certain different and additional grounds have also been raised. He submits that the Goods and Service Tax
(Compensation to States) Act, 2017 and the Rules do not provide a level playing field to importers who have paid additional duty as well as other charges as per Section 3(3) ofthe Customs TariffAct, 1975.
We are afraid that the petitioners cannot“be permitted to raise these i grounds before us. We are bound by the ratio and decision of the Supreme
Court in Mohit Mineral Private Limited (supra) upholding the validity of the aforesaid Act and Rules.
Recording the aforesaid, the writ petitions are dismissed, without any orders as to costs.
- •//
SANJIV KHANNA, J.
J
ANUP JMRAM BHAMBHANI, J.
DECEMBER 04, 2018 VKR
Civil Appeal No. 10177/2018, Union ofIndia and Another versus Mohit
Mineral Private Limited. r A While accepting the said position, learned counsel for the petitioners submits that in these writ petitions certain different and additional grounds have also been raised. He submits that the Goods and Service Tax
(Compensation to States) Act, 2017 and the Rules do not provide a level playing field to importers who have paid additional duty as well as other charges as per Section 3(3) ofthe Customs TariffAct, 1975.
We are afraid that the petitioners cannot“be permitted to raise these i grounds before us. We are bound by the ratio and decision of the Supreme
Court in Mohit Mineral Private Limited (supra) upholding the validity of the aforesaid Act and Rules.
Recording the aforesaid, the writ petitions are dismissed, without any orders as to costs.
- •//
SANJIV KHANNA, J.
J
ANUP JMRAM BHAMBHANI, J.
DECEMBER 04, 2018 VKR