Gemini Edibles And Fats INDIA PVT. LTD vs. Union Of INDIA
Original PDF →Facts
The petitioner, Gemini Edibles and Fats India Pvt. Ltd., filed a writ petition challenging Notification No. 10/2017-Integrated Tax (Rate) dated June 28, 2017. The petitioner sought to declare this notification unconstitutional, arbitrary, and beyond the scope of the Integrated Goods and Services Act, 2017. The grievance was that GST was already levied under the Customs Tariff Act, 1962, making the subsequent levy under the GST notification discriminatory and violative of constitutional provisions. The respondents included the Union of India, the State of Andhra Pradesh (though the petition is before the Telangana High Court, suggesting a potential jurisdictional or historical context), and the Commissioner of GST Council and Commissioner of Commercial Taxes. The petition was filed in 2018. An interlocutory application was filed in 2021 to amend the cause title.
Held
The Court did not decide the substantive issues raised by the petitioner. Instead, the learned counsel for the petitioner filed a letter seeking permission to withdraw the Writ Petition, which was reiterated in open court. The Court granted this permission. Consequently, the Writ Petition was dismissed as withdrawn. All pending miscellaneous petitions were also closed. No order as to costs was made. The Court's decision was solely based on the petitioner's request to withdraw the case, and no findings were made on the constitutionality or legality of the challenged notification or on the arguments presented by the petitioner. The issues regarding the validity of the notification and the levy of GST were expressly left undecided.
Key Issues
The primary issue before the Court was whether Serial No. 10 of Notification No. 10/2017-Integrated Tax (Rate) dated June 28, 2017, was unconstitutional, violative of Articles 14 and 265 of the Constitution of India, arbitrary, unreasonable, discriminatory, and beyond the scope of the Integrated Goods and Services Act, 2017. The petitioner argued that GST was already levied in accordance with Section 3 of the Customs Tariff Act, 1962, read with Section 14 of the Customs Tariff Act, 1962, and therefore, the impugned notification imposing GST again was illegal. The respondents' arguments are not recorded in the provided text, as the petition was withdrawn before substantive arguments could be made.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HON'8TE SRI JUSTICE T, VINOD KUMAR AND THE HON'BLE SMT. JUSTICE P.SREE SUDHA W ti n 2 8 f2 1 ORDER:1per uonbte Sn )ustice f. Vinod Kumar) Learned counsel for the petitioner filed a letter dt.19.04.2023 into the Registry seeking permission of the Court to withdraw the Writ Petition. Learned counsel reiterates the said request in the open Court. Granting permission as sought for, the writ petition is dismissed as withdrawn. pending miscellaneous petitions, if any, shall stand closed in the light of this final order. No order as to costs. //// .V.KAVITHA ASSISTANT RE ISTRAR SECTIO ICER To, BS 1 One CC to SRI CH. PUSHYAM KIRAN, Advocate [OPUC] 2- OnC CC tO SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL oF rNDrA [oPUC] 3. iwo CCs tb GP FbR COMMERCIAL TAXES, High Court for the state of Telangana at Hyderabad. [OUT]
Two CP Copies BNtt- { 't I i i I l i ;
HlGH COURT DATED:2710412023 ORDER WP.No.34228 of 2018 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS +CY*4 \?- ;Tfla t \= \\ crt j s * c, |rl 5 to\)- 1r.sn al t I.l 3 t! (,
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.