Victora Auto Private Limited vs. Union Of INDIA And Ors

Held

The Court did not decide the merits of the case. The petitioner's counsel made a statement at the Bar that they had instructions not to pursue the writ petition. Consequently, the Court disposed of the writ petition as 'not pressed'. No specific findings were made on the constitutional validity or vires of Rule 86-A. The operative direction was to dispose of the writ petition as not pressed. Any pending applications were also disposed of.

Facts

The petitioner, Victora Auto Private Limited, challenged the blocking of its electronic ledger, as indicated by a website status (Annexure P-1). The petitioner also challenged Notification dated 26.12.2019 (Annexure P-11), which introduced Rule 86-A of the Central Goods and Services Tax Rules, 2017. The petitioner alleged that Rule 86-A was violative of Articles 14 and 19(1)(g) of the Constitution of India and ultra vires the Central Goods and Services Tax Act, 2017. The respondents were the Union of India and others, including the CBIC.

Key Issues

1. Whether Rule 86-A of the Central Goods and Services Tax Rules, 2017, enacted by Notification dated 26.12.2019, is violative of Article 14 of the Constitution of India? 2. Whether Rule 86-A of the Central Goods and Services Tax Rules, 2017, enacted by Notification dated 26.12.2019, is violative of Article 19(1)(g) of the Constitution of India? 3. Whether Rule 86-A of the Central Goods and Services Tax Rules, 2017, enacted by Notification dated 26.12.2019, is ultra vires the Central Goods and Services Tax Act, 2017? Petitioner's contentions: The petitioner argued that Rule 86-A is unconstitutional and beyond the scope of the parent Act. Respondents' contentions: The judgment records no specific arguments from the respondents. However, the petitioner's counsel made a statement at the Bar indicating instructions not to pursue the writ petition.