M/S Chinnmastika Track Indsutries vs. U.O.I.Th.Secy.Min.Of Commerce And Ors.

Facts

Several writ petitions were filed before the High Court of Jammu & Kashmir and Ladakh. In OWP Nos. 1426/2018 and 1427/2018, the petitioners sought to withdraw their petitions with liberty to assail further orders passed by the Union Territory of Jammu and Kashmir. For OWP Nos. 306/2019, 307/2019, WP(C) Nos. 1943/2019, and 1944/2019, the matter was adjourned due to the non-availability of the petitioners' arguing counsel. In a batch of other petitions (OWP Nos. 2121/2018, 2122/2018, 2123/2018, 2155/2018, 2157/2018, 2159/2018, 2160/2018, 362/2019, 365/2019 and WP(C) Nos. 2358/2019, 2359/2019, 2360/2019 & 363/2019), the petitioners' counsel submitted that the issues raised had been decided by the Supreme Court in 'Hero Motocorp Limited vs. Union of India and others'.

Held

The Court ordered the dismissal of OWP Nos. 1426/2018 and 1427/2018 as withdrawn, granting the petitioners liberty to assail further orders passed by the Union Territory of Jammu and Kashmir, subject to all just exceptions. Any interim directions were vacated. The matters concerning OWP Nos. 306/2019, 307/2019, WP(C) Nos. 1943/2019, and 1944/2019 were adjourned to a later date due to the non-availability of the petitioners' arguing counsel. For the remaining batch of petitions (OWP Nos. 2121/2018, etc.), the Court disposed of the petitions by permitting the petitioners to make representations to the Union Territory of Jammu and Kashmir and the GST Council. The Union Territory and the GST Council were directed to consider such representations expeditiously in accordance with the observations made in the Supreme Court's judgment in 'Hero Motocorp Limited vs. Union of India and others'.

Key Issues

1. Whether the petitions OWP Nos. 1426/2018 and 1427/2018 should be dismissed as withdrawn with liberty to the petitioners to assail further orders. The petitioner's counsel stated they had instructions to withdraw the petitions with liberty to assail some more orders passed by the Union Territory of Jammu and Kashmir. 2. Whether the matters concerning OWP Nos. 306/2019, 307/2019, WP(C) Nos. 1943/2019, and 1944/2019 should be adjourned. The court noted the non-availability of the arguing counsel for the petitioners. 3. Whether the petitions in the second batch (OWP Nos. 2121/2018, etc.) could be disposed of in light of the Supreme Court's judgment in 'Hero Motocorp Limited vs. Union of India and others'. The petitioner's counsel submitted that the issues had been considered and decided by the Apex Court and the petitions could be disposed of in light of paragraph 96 of that judgment.