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1. The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. 2. Mr K K Venugopal, learned Attorney General for India appearing on behalf of the petitioners submits that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to ...
★ GST Exemption


(Supreme Court | Apr 27, 2021)

This Court took suo motu cognizance of the situation arising out of the challenge faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the country. Consequently, it was directed vide order dated 23rd March, 2020 that the period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings, irrespective of the period of limitation prescribed under the general or special laws, shall stand extended with ...
A Factual Background B Submissions B.1 Maintainability of the writ petition before the High Court B.2 Challenge on merits: improper invocation of Section 83 C Legal Position C.1 Maintainability of writ petition before the High Court C.2 Provisional Attachment C.3 Delegation of authority under CGST Act D Analysis E Summary of findings A Factual Background 1 This appeal raises significant issues of public importance, engaging as it does, the interface...


(Supreme Court | Mar 4, 2021)

1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the petitioner has sought reliefs in the context of the GST Amnesty Scheme. To bring focus on the nature of the grievance, the reliefs which have been sought in these proceedings are extracted below: a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through its Notification bearing No. 52/2020 dated 24.05.2020 for two months. b. Issue a Writ, Order or D...


(Supreme Court | Jan 7, 2021)

W.P.(Crl) No.272/2020, 273/2020 and 276/2020 1 Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of the petitioners, seeks the permission of the Court to withdraw the petitions with liberty to move the High Court in appropriate proceedings. 2 The writ petitions are dismissed as withdrawn with liberty as prayed. W.P.(Crl.) No. 298/2020 1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the following reliefs have been sought by the petitio...
The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. The petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India. 2. We need to notice c...
Petition(s) for Special Leave to Appeal (C) No(s). 7425-7428/2020 (Arising out of impugned final judgment and order dated 05-05-2020 in WPC No. 11040/2018 05-05-2020 in WPC No. 196/2019 05-05-2020 in WPC No. 8496/2019 05-05-2020 in WPC No. 13203/2019 passed by the High Court Of Delhi At New Delhi) ___________ O R D E R  Issue notice. To be heard along with SLP(C) No. 26626 of 2019 and SLP (C) D. No. 38404 of 2019. In the meantime, the operation of the impugned ...
ORDER UPON hearing the counsel the Court made the following 1 Mr Venkat Reddy, learned counsel appearing on behalf of the petitioners, submits that the High Court was not justified in entertaining a Writ Petition under Article 226 of the Constitution for the purpose of deciding upon the validity of the action initiated by the revenue authorities when an alternate remedy would have been available to the assessee. 2 Moreover, it has been submitted that the entire judgment of the Hig...
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7374/2020 (Arising out of impugned final judgment and order dated 09-08-2019 in WPC No. 762/2019 passed by the High Court Of Delhi At New Delhi) __________________ ORDER Delay condoned. In the facts of the present case, we are not inclined to interfere in this Special Leave Petition. The Special Leave Petition is dismissed accordingly. However, question of law are kept open. Pending applications, if any, stand disposed of. ...


(Supreme Court | Apr 17, 2020)

ORDER The allegation against the petitioner is that he has created about 555 fake firms and has committed fraud to the tune of ₹ 74,00,00,000/- (Rupees seventy four crore only). Mr. K.M. Natraj, learned additional solicitor general, submits that the investigation is still pending and more number of fake firms created by the petitioner are being detected. It is not in dispute that the maximum punishment to be imposed on the petitioner, if convicted, is five years. It is also not ...