Ms Anindita Steels Limited Through Its Directors Namely Anupam Sinha vs. The Union Of INDIA Through Its Secretary Deptt Of Revenue Ministry Of Finance And Anr
Facts
The petitioners, M/s Adhunik Power & Natural Resources Ltd. and M/s Anindita Steels Limited, filed writ petitions before the Jharkhand High Court challenging the validity of the Goods and Services Tax (Compensation to States) Act, 2017. The petitions were filed by authorized signatories and directors of the respective companies. The respondents were the Union of India and the Goods and Services Tax Council. The writ petitions were filed in 2017. The procedural history indicates that the matter was brought before the High Court for adjudication.
Held
The Court held that the issue raised by the petitioners regarding the validity of the Goods and Services Tax (Compensation to States) Act, 2017, had already been decided by the Hon'ble Supreme Court. The Supreme Court, in Civil Appeal No. 10177 of 2018 and connected matters, had upheld the validity of the said Act. Therefore, in light of the Supreme Court's judgment, the writ petitions before the Jharkhand High Court had no substance. The Court dismissed the writ petitions and the interlocutory applications.
Key Issues
1. Whether the Goods and Services Tax (Compensation to States) Act, 2017 is constitutionally valid, turning on the legislative competence of Parliament to enact such a law. The petitioner argued that the Goods and Services Tax (Compensation to States) Act, 2017 was invalid. The respondents, Union of India and Goods and Services Tax Council, contended that the Act was valid. Both parties jointly submitted that the issue of the validity of the Act had already been decided by the Hon'ble Supreme Court.
Sections Cited
Goods and Services Tax (Compensation to States) Act, 2017
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 6041 of 2017 With I.A. No. 8263 of 2017
M/s Adhunik Power & Natural Resources Ltd. (formerly, Adhunik Thermal Energy Limited), A Company incorporated under the Companies Act, 1956, having its Plant at Village Padampur, Tata-Kandra Road, P.O. and P.S. Kandra, District Saraikella Kharsawan through its Authorized Signatory, Sanjay Jain, son of Shri Padam Kumar Jain, resident of Flat No. 308, Shivalaya Apartment, Chandni Chowk, Kanke Road, P.O. University, P.S. Gonda, Ranchi-834008, District Ranchi. … Petitioner -Versus-
The Union of India, through its Secretary, Department of Revenue, Ministry of Finance, North Block, P.O. & P.S. North Block, New Delhi- 110001. 2. Goods and Service Tax Council, through its Secretary, having its office at Tower-II, 5th Floor, Jivan Bharti Building, New Delhi-110001 … Respondents WITH W.P.(T) No. 6049 of 2017 With I.A. No. 8275 of 2017 M/s Anindita Steels Limited (Formerly Anindita Trades & Investment Ltd.) A Company incorporated under the Indian Companies Act, 1956 having its registered office at 603, 6th Floor, Panchwati Tower, Harmu Ro
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