Swiss Singapore INDIA PVT. LTD. And Anr vs. Union Of INDIA And Ors

Held

The Court held that it was not necessary to pass a separate order on the interim application. This was because the Court had already taken a view in the case of Rochem India Pvt. Ltd. Vs. Union of India and others, which dealt with a similar situation where the GST Tribunal was not functional. The Court found that the order passed in the Rochem India case was applicable to the present Petitioner. Consequently, the Interim Application was disposed of in light of the existing precedent, without issuing a new specific order for interim protection. The operative direction was to dispose of the application.

Facts

The Petitioners/Applicants, Swiss Singapore India Pvt. Ltd. & Anr., filed Interim Application No. 225 of 2023 in Writ Petition No. 7641 of 2019 before the Bombay High Court. The application sought interim protection concerning an appellate order passed against the Petitioner. The Writ Petition itself was pending. The Court noted that the situation was similar to that addressed in the case of Rochem India Pvt. Ltd. Vs. Union of India and others, which dealt with a non-functional GST Tribunal. The Court found this precedent applicable to the present Petitioner.

Key Issues

1. Whether interim protection should be granted to the Petitioner in light of the pending Writ Petition and the non-functional status of the GST Tribunal, as per the principles laid down in Rochem India Pvt. Ltd. Vs. Union of India and others. Petitioner's Contention: The Petitioner sought interim protection concerning an appellate order, implying a need for relief while the Writ Petition was pending, particularly given the absence of a functional GST Tribunal. Revenue's Contention: The judgment does not record any specific arguments or contentions from the Respondents (Union of India and Ors.).