Jharkhand High Court
M/S B.D. Enterprises vs Union Of India And Others on 7 August, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(C) No. 1143 of 2021
M/s B.D. Enterprises ... ... ... ... ... Petitioner
-Versus-
Union of India and others ... ... ... ... Respondents
With
W.P.(T) No. 2570 of 2020, W.P.(T) No. 2582 of 2020, W.P.(T) No.2625 of 2020,
W.P.(T) No.3403 of 2020, W.P.(T) No.4373 of 2020, W.P.(T) No.744 of 2021,
W.P.(T) No.746 of 2021, W.P.(T) No.1030 of 2021, W.P.(T) No.1100 of 2021,
W.P.(T) No.1657 of 2021, W.P.(T) No.1735 of 2021, W.P.(T). No. 2111 of 2021,
W.P.(T) No.3407 of 2021, W.P.(T) No. 3832 of 2021, W.P.(T) No.4006 of 2021,
W.P.(T) No.4106 of 2021, W.P.(T) No.4163 of 2021, W.P.(T) No.4182 of 2021,
W.P.(T) No. 4217 of 2021, W.P.(T) No.4306 of 2021, W.P.(T) No.4462 of 2021,
W.P.(T) No.4686 of 2021, W.P.(T) No.5118 of 2021, W.P.(T) No. 5633 of 2021,
W.P.(T) No.22 of 2022, W.P.(T) No.453 of 2022, W.P.(T) No.1440 of 2022, W.P.
(T) No.1805 of 2022, W.P.(T) No.1819 of 2022, W.P.(T) No.2794 of 2022, W.P.
(T) No.2829 of 2022, W.P.(T) No.2835 of 2022, W.P.(T) No.3141 of 2022, W.P.
(T) No.3185 of 2022, W.P.(T) No.3647 of 2022, W.P.(T) No.4571 of 2022, W.P.
(T) No.4754 of 2022, W.P.(T) No.4808 of 2022, W.P.(T) No.5337 of 2022, W.P.
(T) No. 6292 of 2022 and W.P.(T) No. 429 of 2023.
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CORAM: SRI SANJAYA KUMAR MISHRA, C.J.
SRI ANANDA SEN, J.
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For the Petitioners:
M/s Sumeet Gadodia, Shilpi Sandil Gadodia, Ranjeet
Kushwaha, Ankit Kumar, Prakash Narayan, Nitin Kumar
Pasari, Sidhi Jalan, Rituraj Safalta, Subham Chaudhary,
Gaurav Kaushalesh, Parth Jalan, Amit Kumar, Amrita Sinha,
Shankar Lal Agarwal, Rahul Lamba, Lukesh Kumar, Vishnu
Deo Bhagat, Shivani Jaluka, Md. Sajid, Advocates
For the UOI: Mr. Anil Kumar, ASGI M/s Prashant Kumar Singh, Gautam
Kumar, Bharat B. Prasad, Bakshi Bibha, Advocates
For the State: M/s Sachin Kumar, (A.A.G.-II), Ashutosh Anand (AAG-III),
Rishi Bharati (A.C. to A.A.G.-III), Rahul Saboo (G.P.-II),
Saurav Mahto (AC to GP-II), Rakesh Ranjan (A.C. to G.A.-I),
Varsha Ramsisaria (A.C. to G.P.-V), Kishore Kr. Singh (S.C.-
V), Vishnu Prabhakar Pathak (A.C. to S.C.-V), Aditya Kumar
(A.C. to Sr. S.C.-I), (Navneet Toppo (AC to GP-I), For the
CGST: M/s P.A.S. Pati, Ranjana Mukherjee, Amit Kumar,
Ashish Kumar Shekhar, Ashok Kr. Yadav, Sr. SC-I and
Ranjan Kumar, AC to Sr. SC-I.
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14/Dated: 07.08.2023
It has been brought to notice to this Court that The Hon'ble High
Court of Andhra Pradesh at Amaravati in WP No. 24235 of 2022 on 18.7.2023
has held that Section 16(4) of the APGST Act, 2017 and Section 16(4) of CGST
Act are violative of Article 14, 19(1)(g) and Section 300-A of the Constitution of
India and has also given certain observation regarding independent observation
of Sections 16(2) and 16(4) of the aforesaid Act. The copy of the judgment of
VILGST Portal has been produced before us, wherein the further direction has
been given.
In that view, Learned counsel for the petitioners, Mr. Sumeet
Gadodia as well as the counsel for the State prays for an adjournment of these
cases.
Prayer is allowed.
List these cases on 18.9.2023 under the same heading.
(Sanjaya Kumar Mishra, C.J.)
Anu/- (Ananda Sen, J.)
