Swiss Singapore INDIA PVT. LTD. And Anr vs. Union Of INDIA And Ors
Held
The Court allowed the Interim Application No. 220 of 2023. The reasoning was based on the previous orders passed by the Court, which permitted the Petitioners to participate in the appeal before the Appellate Authority without prejudice to their rights and contentions in the writ petition. Furthermore, the Court took into consideration that the GST Tribunal has not yet been made functional. This practical impediment, coupled with the existing procedural permissions, led the Court to allow the application to bring the order of the Appellate Authority on record. The operative direction was to allow the interim application and permit amendments to be carried out within two weeks. The Writ Petition was then listed for further hearing.
Facts
The Petitioners, Swiss Singapore India Pvt. Ltd. & Anr., filed a Writ Petition (WP) No. 7641 of 2019 before the Bombay High Court. By an order dated July 13, 2021, the Appellate Authority was permitted to proceed with adjudicating the Petitioners' appeal, with the Petitioners participating without prejudice to their rights and contentions in the pending writ petition. The Petitioners have since participated in the appeal, and an order has been passed. The Petitioners now seek to bring this order on record via Interim Application (IA) No. 220 of 2023. The Court noted that the GST Tribunal has not yet been made functional.
Key Issues
1. Whether the Interim Application (IA) No. 220 of 2023, seeking to bring on record the order passed by the Appellate Authority, should be allowed, considering the previous orders of the Court and the non-functional status of the GST Tribunal. Petitioner's Contention: The Petitioners argued that given the prior orders allowing them to participate in the appeal without prejudice and the fact that the GST Tribunal is not operational, the interim application should be allowed to bring the subsequent order on record. They relied on the procedural history and the current administrative situation regarding the GST Tribunal. Respondents' Contention: The judgment records no specific argument from the Respondents regarding the allowance of the interim application. The Court's decision appears to be based on the existing orders and the practical difficulty of accessing the GST Tribunal.
AI-generated summary — verify with the full judgment below
WP 7641-19 @ IA 220-23.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7641 OF 2019 WITH INTERIM APPLICATION NO. 220 OF 2023 IN WRIT PETITION NO. 7641 OF 2019 Swiss Singapore India Pvt. Ltd. & Anr. …Petitioners/Applicants vs.
Union of India and Ors. … Respondents Mr. Naresh Thacker with Ms. Virangana Wadhwan and Ms.
Bhargavi Khandelwal i/b Economic Laws Practice for Petitioner.
Mr. Pradeep S. Jetly, Senior Advocate with Mr. J.B. Mishra and Mrs.
Maya Majumdar for Respondents. CORAM : NITIN JAMDAR AND ABHAY AHUJA, JJ. DATE : 12 APRIL 2023 P.C. : .
By order dated 13 July 2021, the Appellate Authority was permitted to proceed to adjudicate Petitioner’s appeal and Petitioner was to participate in the appeal without prejudice the rights and contentions raised in the pending petition. Accordingly, Petitioner has participated. Order is passed in the appeal, which the Petitioners seeks to bring on record by way of this interim application.
Considering the earlier orders passed and that the GST Tribunal has not yet been made functional, interim application is
The judgment continues below.
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