M/S. Asian Gpr Multiplex vs. Union Of INDIA

WP/2588/2020HC TelanganaGSTCNR HBHC01004937202003 June 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO7 pages
AI SummaryRemanded

Held

The Court disposed of both writ petitions with similar directions as a previous similar writ petition (W.P. No. 18660 of 2020). The petitioners were directed to submit explanations to the notices issued by the NAA within eight weeks from the date of the order, an extension from the usual four weeks, considering the COVID-19 pandemic. The petitioners were permitted to raise all available legal defenses in their explanations. The NAA was directed to consider these explanations and pass a reasoned order in accordance with the law, communicating it to the petitioners. The NAA was also directed to consider any requests for virtual or physical hearings from the petitioners. The Court explicitly stated that it had not made any observations on the contentions of either party. The interim orders previously granted were vacated. The Court did not decide on the merits of the notices themselves, but rather directed the petitioners to respond to them.

Facts

The petitioners, M/s. Asian GPR Multiplex and M/s. Mallikarjuna Traders, filed writ petitions challenging notices issued by the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP). Specifically, WP No. 2588 of 2020 challenged notices dated December 16, 2019 (from NAA) and July 8, 2019 (from DGAP). WP No. 3087 of 2020 challenged similar notices dated December 24, 2019 (from NAA) and July 8, 2019 (from DGAP). The petitioners sought to declare these notices illegal, null, void, and arbitrary. The respondents included the Union of India, DGAP, Principal Commissioner of Medchal Commissionerate, NAA, and Commissioner of Police. The petitions were filed under Article 226 of the Constitution of India.

Key Issues

1. Whether the notices issued by the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP) to the petitioners are illegal, null, void, and arbitrary, as contended by the petitioners. The petitioners argued that the notices were assailed and sought a writ of mandamus to declare them so. The respondents, including the Union of India, DGAP, Principal Commissioner, and NAA, did not explicitly record arguments in the judgment regarding the legality of the notices. However, they were represented by counsel. The Court was asked to decide on the validity of these notices and the subsequent proceedings.

Sections Cited

Article 226

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF JUNE TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.VINOD KUMAR WRIT PETITION NOS: 2588&3087 0F 2020 wP NO. 2588 0F 2020 Between: M/s. Asian GPR Multiplex, Nizampet X Roads, Kukatpally Hyderabad - 5OO 072 Rep. by its authorised signatory Narayan Das Narang ...PETITIONER Union of lndia, Rep. by Department of Revenue Ministry of Finance, New Delhi Directorate General of Anti-Profiteering, (Central Board of lndirect Taxes and Customs) Department of Revenue, Ministry of Finance Second Floor, Bhai Vir Singh Sahitya Sadan Bhai Vir Singh Marg, Gale Market , New Delhi Principal Commissioner, Medchal Commissionerate, Medchal GST Bhavan 1 1-4- 649/8, Lakdi-ka-pool, Hyderabad National Anti-Profiteering Authority (GST), (Deptt. of Revenue, Ministry of Finance Government of lndia), 6th Floor, Tower-1 Jeevan Bharti Building, Connaught Place New Delhi - 110 001 Commissioner of Police and Licensing Authority, Cyberabad, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the ci

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