Hardcastle Restaurants Private Limited And Anr vs. Union Of INDIA And Anr

W.P.(C)/3684/2020HC DelhiGSTCNR DLHC01018444202023 June 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA4 pages
For Petitioner: Mr. Rohan Shah, Advocate with Ms. Vanita Bhargava, Mr. Ajay Bhargava, Mr. Mayanak Jain and Ms. Shweta Kabra, AdvocatesFor Respondent: Mr. Ravi Prakash, CGSC with Mr. Samir Malik, Mr. Aman Malik and Mr. Mohammad Shahan Ulla, Advocates. % Date of Decision: 23rd June, 2020
AI SummaryRemanded

Held

The Court held that it could not entertain a fresh writ petition while W.P. No. 3536/2019 was in transit to this Court, particularly because the Supreme Court had not granted liberty to entertain any fresh writ petition and had not passed any interim order. The Court noted that the Supreme Court had only granted liberty to apply for interim relief in the transferred W.P. No. 3536/2019. To balance equities, the Court directed the Registry to list W.P. No. 3536/2019 on 29th June 2020, if it had been received. If the paper book had not been received, the petitioner was given liberty to file a complete set of the paper book along with an application to list the matter on the same date. The present writ petition was disposed of with these directions.

Facts

The petitioner, Hardcastle Restaurants Private Limited, filed a writ petition seeking to prohibit the respondents from proceeding with anti-profiteering proceedings under Section 171 of the CGST Act until a related writ petition (W.P. No. 3536/2019) was decided by the Delhi High Court. The initial anti-profiteering proceedings had resulted in an order dated 16th November 2018, which was later remanded for fresh determination by the Bombay High Court in W.P. No. 3492/2018. Subsequently, the petitioner filed W.P. No. 3536/2019 before the Bombay High Court seeking to quash the proceedings or for clarifications. The Bombay High Court had granted interim orders to adjourn proceedings. W.P. No. 3536/2019 was transferred to the Delhi High Court by the Supreme Court, with liberty to apply for interim relief. The present writ petition was filed because the respondents were allegedly trying to make W.P. No. 3536/2019 infructuous.

Key Issues

1. Whether this Court can entertain a fresh writ petition while W.P. No. 3536/2019, transferred from the Bombay High Court, is pending transit to this Court, especially when the Supreme Court did not pass any interim order on the transfer petition. Petitioner's contention: The petitioner argued that the present writ petition was necessitated because the respondents were attempting to render W.P. No. 3536/2019 infructuous by proceeding with the anti-profiteering hearings. They emphasized that the Bombay High Court had previously granted interim protection, restraining the respondent from conducting hearings in W.P. No. 3536/2019. Revenue's contention: The judgment does not record any specific arguments made by the respondents.

Sections Cited

Section 171

AI-generated summary — verify with the full judgment below

4 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ HARDCASTLE RESTAURANTS PRIVATE LIMITED AND ANR

..... Petitioner Through: Mr. Rohan Shah, Advocate with Ms. Vanita Bhargava, Mr. Ajay Bhargava, Mr. Mayanak Jain and Ms. Shweta Kabra, Advocates.

versus

UNION OF INDIA & ANR

..... Respondents Through: Mr. Ravi Prakash, CGSC with Mr. Samir Malik, Mr. Aman Malik and Mr. Mohammad Shahan Ulla, Advocates.

%

Date of Decision: 23rd June, 2020

CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

J U D G M E N T MANMOHAN, J:- (Oral) CM Appls. 13193/2020 & 13233/2020 (exemption)

Allowed, subject to just exceptions.

1.

The petition has been listed before this Bench by the Registry in view of the urgency expressed therein.

2.

The same has been heard by way of video conferencing.

The judgment continues below.

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