Max Square Limited vs. Union Of INDIA And 2 Others
Held
The Court dismissed the writ petition. The primary reason for dismissal was the presence of deficiencies in the petition, including incorrect paragraph numbering, which rendered it improper. The Court found no good reason to grant the petitioner's request for accommodation to rectify these issues. Therefore, the Court did not delve into the substantive challenge to Section 17 of the CGST Act and UPGST Act. The dismissal was with liberty granted to the petitioner to file a proper petition if a genuine cause existed, implying that a correctly filed petition might be considered on its merits. No specific findings were made on the interpretation or validity of Section 17 of the CGST Act and UPGST Act.
Facts
The petitioner, Max Square Limited, filed a writ petition before the Allahabad High Court challenging the provisions of Section 17 of the CGST Act and UPGST Act. The petition stated that the petitioner had filed intervention applications in a related Civil Appeal concerning the same subject matter. However, for individual reliefs, the petitioner felt compelled to file the present writ petition. The Court noted deficiencies in the petition, including incorrect paragraph renumbering. The petitioner's counsel sought accommodation to rectify these issues.
Key Issues
1. Whether the petitioner has presented a proper writ petition before this Court, given the noted deficiencies in paragraph numbering and other aspects. Petitioner's Contention: The petitioner argued that despite the deficiencies, they had a genuine cause to file the petition and sought accommodation to correct the procedural errors. They also indicated they had filed intervention applications in a related Civil Appeal (Civil Appeal No. 2948 of 2023) on the same subject matter, implying the importance and validity of their grievance. Revenue's Contention: The judgment does not record any specific arguments from the respondent revenue authorities regarding the merits of the challenge to Section 17 of the CGST and UPGST Acts. Their stance, as reflected in the court's decision, appears to be that the petition, as presented, was not in order.
Sections Cited
Section 17
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:234793-DB Court No. - 39 Case :- WRIT TAX No. - 1266 of 2023 Petitioner :- Max Square Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Gaurav Dwivedi Counsel for Respondent :- A.S.G.I.,C.S.C.,Gaurav Mahajan,Om Prakash Mishra Hon'ble Saumitra Dayal Singh,J. Hon'ble Vinod Diwakar,J.
Heard Ms. Arti Agarwal, learned counsel through Video Conferencing along with Shri Varchasv Dwivedi, holding brief of Shri Gaurav Dwivedi, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for Revenue and Shri Om Prakash Mishra, learned counsel for Union of India.
Present petition has been filed to assail the provision of Section 17 of the CGST Act and UPGST Act. Paragraph 9 of the petition (wrongly renumbered as para 4 at page 13) reads as below:- "
The petitioner states and submits that the Petitioner has filed 2 Intervention Applications being IA No. 192041 & 192044 of 2023 in Civil Appeal No. 2948 of 2023 (Chief Commissioner of Central Goods and Service Tax vs. M/s Safari Retreats Private Limited) the subject matter of which are same, however petitioner submits that for individual reliefs, petitioner has no opti
The judgment continues below.
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