M/S Swastik Stevedores PVT LTD. vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORDER 12.09.2024 4. This matter is taken up through Hybrid mode.
This writ petition has been filed with the following prayer:- “Under the aforesaid circumstances it is prayed
therefore that this Hon'ble Court may be graciously pleased to:
(a) Admit the writ application; (b) Issue rule nisi calling upon the Opp. Parties as to why:- i. Notification dt. 05.07.2022/ 18.07.2022 and 31.03.2023/15.04.2023 vide Annexure- 9 series and 11 series respectively issued by Opp. Party No.4 and 6 in exercise of power under section 168A shall not be held ultravires Article 14, 19(1) (g), 265 and 301 of the Constitution of India;
ii. Show cause notice dated 23.08.2023 vide Annexure- 3 issued by Opp. Party No. 3 shall not be held to be illegal, arbitrary and without juri iction and barred by limitation;
iii. Order 27.12.2023 and GST DRC-07 dt. 29.12.2023 vide Annexure-5 & 6 purportedly passed under section 73 (9) of the OGST/CGST Act shall not be held to be illegal, arbitrary, barred by limitation, without juri iction and unsustainable in law;
c. If the Opp. Party do not show cause or shows insufficient cause make the rule absolute;
d. To issue writ in the nature of certiorari or any other appropriate writ directing the Opp. Parties to quash the order dated 27.12.2023 and GST DRC-07 dt. 29.12.2023 vide Annexure-5 & 6 so far as it relates to F.Y. 2017-18 as being illegal, arbitrary, unsustainable in law, contrary to provisions under section 73 (10) and section 168A of the OGST/CGST Act, 2017, barred by limitation and further being without juri iction;
e. To issue writ in the nature of certiorari or any other appropriate writ directing the Opp. Parties to quash the order dated 27.12.2023 and GST DRC-07 dt. 29.12.2023 vide Annexure-5 & 6 as being illegal, arbitrary, unsustainable in law, gross violation of principles of natural justice, without juri iction and in violation of Article 14 and Article 300A of the Constitution of India; f. To pass such order/orders, direction/directions writ/writs as may be deemed fit and proper in the circumstances of the case; g. To allow the writ petition”
Learned Senior Advocate appearing for the petitioner seeks permission to withdraw the present writ petition with liberty to file
fresh writ petition with better particulars, if so required. A memo has been filed in this regard, which is taken on record.
The writ petition stands disposed of accordingly.
(Chakradhari Sharan Singh) Chief Justice
(Savitri Ratho) Judge
Arun Mishra
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