M/S Mahadev Enclave Pvt. Ltd., v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.9427 of 2022 ====================================================== M/s Mahadev Enclave Pvt. Ltd., a registered company having its registered office at B-37, Ayodhya Marg, Hanuman Nagar, Jaipur, Rajasthan through one of its directors namely Kartik Rathi male aged about 29 years, S/o Shri Ajay Rathi, R/o 3-B 22 23 Sukhadia Nagar, Sri Ganganagar (Rajasthan). ... ... Petitioner/s

Versus

1.

The Union of India through The Additional Director, Directorate General of GST Intelligence, Zonal Unit, Patna.

2.

The Additional Director, Directorate General of GST Intelligence, Zonal Unit, Patna.

3.

The Deputy Director, Directorate General of GST Intelligence, Zonal Unit, Patna.

4.

The Senior Intelligence Officer, Directorate General of GST Intelligence, Zonal Unit, Patna.

5.

The State of Bihar through Principle Secretary cum Commissioner, Department of Mines and Geology, Govt. of Bihar, Patna. 6.

The Director, Department of Mines and Geology, Govt. of Bihar, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Gautam Kumar Kejriwal, Advocate Mr. Atal Bihari Pandey, Advocate Mr. Alok Kumar Jha, Advocate For the UOI :

Dr. K.N.Singh, A.S.G.

Mr. Anshuman Singh, Sr. SC, CGST Mr. Sriram Krishna, JC to ASG For the State :

Mr. G.P.Ojha, GA-7 Mr. Ajit Kumar, Advocate For the Mines Mr. Naresh Dixit, Advocate Ms. Kalpana, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-07-2022 Petitioner has prayed for the following relief(s):-

2/4

3/4 It is brought to our notice that the very same issue, subject matter of the present petition, is pending consideration before Hon'ble the Apex Court. As such, present petition is being disposed of on the following mutually agreeable terms:- (a) The parties shall be bound by the outcome of the decision rendered by Hon'ble the Apex Court in Special Leave to Appeal (C) No(s). 37326/2017, titled as Udaipur Chambers of Commerce and Industry & Ors. Vs. Union of India & Ors.

4/4 (b) It shall be open for the authorities to proceed with the assessments, but no action precipitating the recovery, if any, shall be taken against the petitioner till such time the matter is decided by Hon'ble the Apex Court. However, we clarify that if the order passed is against the parties, it would be open for the parties to exhaust the statutory remedies or any other alternative remedies, in accordance with law. Petition stands disposed of in the aforesaid terms. Interlocutory application, if any, also stands disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 23.07.2022 Transmission Date