A. T. E. Enterprises Private ... vs Union Of India And 3 Ors
2021 Latest Caselaw 7619 Bom

                                                                  WPL639_20.doc

        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
              ORDINARY ORIGINAL CIVIL JURISDICTION
                     WRIT PETITION (L) NO.639 OF 2020

ATE Enterprises Private Limited                           ...        Petitioner
Vs.
Union of India and others                                 ...        Respondents


Mr. Abhishek Rastogi a/w. Mr. Ankit Shah i/b. Khaitan & Co. for
Petitioner.
Mr. Anil C. Singh, ASG a/w. Mr. Pradeep S. Jetly, Senior Advocate and
Mr. J. B. Mishra for Respondent Nos.1, 3 and 4.
Mr. S. G. Gore, AGP for Respondent No.2-State.

                                         CORAM : UJJAL BHUYAN &
                                                 ABHAY AHUJA, JJ.

Reserved on : DECEMBER 02, 2020 Pronounced on: JUNE 9, 2021

P.C. : (Per Ujjal Bhuyan, J.)

Heard Mr. Rastogi, learned counsel for the petitioner; Mr. Anil C. Singh, learned Additional Solicitor General alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1, 3 and 4; and Mr. S. G. Gore, learned AGP for respondent No.2.

2. This petition filed under Article 226 of the Constitution of India seeks a declaration that section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is illegal, null and void, ultra vires and unconstitutional.

3. This petition was filed when the related writ petition No.2031 of 2018 was being heard. Challenge being identical this case was tagged along with writ petition No.2031 of 2018.

4. By a separate judgment and order passed today, writ petition

WPL639_20.doc

No.2031 of 2018 has been allowed by declaring section 13(8)(b) of the Integrated Goods and Services Tax Act as ultra vires and unconstitutional.

5. In that view of the matter, no further order is called for in this writ petition.

6. Writ petition is accordingly disposed of. No cost.

(ABHAY AHUJA, J.) (UJJAL BHUYAN, J.)

Minal Parab

WPL639_20.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 639 OF 2020

A.T.E. Enterprises Pvt. Ltd. ...Petitioner V/s.

The Union of India and Ors. ...Respondents

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Mr. Abhishek Rastogi with Mr. Ankit Shah i/b Khaitan & Co. for Petitioner.

Mr. Anil C. Singh , ASG with Mr. Pradeep S. Jetly, Senior Advocate and Mr. J. B. Mishra for Respondent Nos. 1, 3 and 4 Mr. Dushyant Kumar, AGP for Respondent No.2.

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                                      CORAM     : UJJAL BHUYAN AND
                                                  ABHAY AHUJA, JJ.
                                      DATE      : 9TH JUNE, 2021

PC:- (Per Abhay Ahuja, J.)

1. In Writ Petition No. 2031 of 2018, the following order has

been passed:-

"1. Having noted the Judgment and Order dated 9 th June, 2021 as pronounced by my Respected Learned Brother Shri Justice Ujjal Bhuyan, with greatest respect being unable to persuade myself to share the opinion of my Learned Brother, I would like to record my separate opinion in the matter.

2. List the matter on 16th June, 2021 for pronouncement of my opinion."

Nikita Gadgil

WPL639_20.doc

2. Since the challenge in this Petition is similar to the

challenge in Writ Petition No. 2031 of 2018, list the matter on

16th June 2021 along with Writ Petition No. 2031 of 2018.

(ABHAY AHUJA, J.) (UJJAL BHUYAN, J.)

Nikita Gadgil