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sc31 NAPA-Vs-Hardcastle-Restaurants Transfer Petition (Civil) Nos 290-292 of 2020

NAPA-Vs-Hardcastle-Restaurants Transfer Petition (Civil) Nos 290-292 of 2020

12-07-2017 Rate
59-18-2019-State Tax (Rate)
57-Notification No. 2-2018-State Tax (Rate)

IN THE SUPREME COURT OF INDIA

CIVIL ORIGINAL JURISDICTION

Transfer Petition (Civil) Nos 290-292 of 2020

The National Anti-Profiteering Authority … Petitioner(s)

Versus

Hardcastle Restaurants Private Limited & Ors … Respondent(s)

O RDER

1 A batch of writ petitions is pending before the High Courts of Delhi,

Bombay and Punjab and Haryana in which the constitutional validity of

Section 171 of the Central Goods and Services Tax Act 2017 read with Rule

126 of the Central Goods and Services Tax Rules 2017 and other cognate

provisions, is under challenge. Twenty writ petitions are pending before the

High Court of Delhi. Two writ petitions, which are the subject matter of the

present Transfer Petitions, are pending before the High Court of Judicature

at Bombay. The petitioners before the High Court of Judicature at Bombay

in those two writ petitions are represented by Mr Rohan Shah and Mr

Signature Not Veri fieVinayakd Bhandari, learned counsel.

Digi tally signed by SANJAY KUMAR Date: 2020. 02.22 13:12:10 IST

Reason:

2 Having heard learned counsel, we consider it appropriate and

proper that, in the interests of a uniform and consistent view on the law, all

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the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending.

3 We accordingly allow the Transfer Petitions and direct that the following writ petitions shall stand transferred to the High Court of Delhi:

(i) Writ Petition No 3536 of 2019 titled “Hardcastle Restaurants Pvt Ltd

and Anr v Union of India & Ors, pending before the High Court of Judicature at Bombay;

(ii) Writ Petition No 12872 of 2019 titled “Macrotech Developers Ltd

and Anr v Union of India and Ors” pending before the High Court of Judicature at Bombay; and

(iii) Civil Writ Petition No 37033 of 2019 titled “M/s Nani Resorts &

Floriculture Pvt Ltd v Union of India and Ors” pending before the High Court of Punjab and Haryana.

4 At this stage, we have not issued notice to the petitioner before the

High Court of Punjab and Haryana, but leave it open to the petitioner to

move this Court, should it have any reason to do so for appropriate directions.

5 A copy of this order shall also be forwarded by the learned counsel

appearing on behalf of the National Anti-Profiteering Authority to the learned

counsel appearing for the petitioners before the High Court of Punjab and Haryana.

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6 The Registries of the respective High Courts are requested to

immediately transfer the papers of the proceedings of the writ petitions to

the High Court of Delhi. We leave it open to the parties to apply for

necessary orders either with regard to the interim relief or for modification of such orders, as the case may be.

………………………….……………………..J.

[Dr Dhananjaya Y Chandrachud]

…..…..…….………..……………….………..J.

[Ajay Rastogi]

New Delhi;

February 19, 2020

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ITEM NO.5 COURT NO.8 SECTION XVI-A

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

Transfer Petition(s)(Civil) No(s).290-292/2020

THE NATIONAL ANTI-PROFITEERING AUTHORITY Petitioner(s)

VERSUS

HARDCASTLE RESTAURANTS PRIVATE LIMITED & ORS. Respondent(s) (WITH IA No.25123/2020-EX-PARTE STAY)

Date : 19-02-2020 These petitions were called on for hearing today. CORAM :

HON’BLE DR. JUSTICE D.Y. CHANDRACHUD

HON’BLE MR. JUSTICE AJAY RASTOGI

For Petitioner(s) Mr. K.K. Venugopal, AG

Mr. Zoheb Hossain, AOR

Mr. Ankur Talwar, Adv.

Mr. Piyush Goyal, Adv.

For Respondent(s) Mr. Vinayak Bhandari, Adv.

Ms. Suhasini Sen, Adv.

Mr. Rahul Kripalani, Adv.

Mr. Rahul Gupta, AOR

Mr. Rohan Shah, Adv.

Mr. Mayank Jain, Adv.

Mr. Ajay Bhargava, Adv.

Ms. Shweta Kabra, Adv.

For M/S. Khaitan & Co.

UPON hearing the counsel the Court made the following

O R D E R

The Transfer Petitions are allowed in terms of the signed order.

Pending application, if any, stands disposed of.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

(Signed order is placed on the file)