Essar Steel India Ltd. v. Union Of India

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 240 of 2017 Essar Steel India Ltd. A Company Incorporated Under The Companies Act, 1956 Having Its Manufacture Unit At Palnar Road, Kirandul 494556, Chhattisgarh, India And Registered Office At 27th Km, Surat Hazira Road, Surat 394270 Through Its Authorized Signatory Shri Jhandhayala Srikanth, S/o Late Mr. J.V.L.N. Murthy, Aged About 36 Years And Resident Of Door No. 49-3-8 Lalitha Nagar Akkayyapalem, Visakhapatnam Andhrapradesh, Andhra Pradesh ---- Petitioner

Versus

1. Union of India Through The Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi

2. Central Board of Excise And Customs, Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi ---- Respondents For Petitioner : Shri Neelabh Dubey, Advocate.

For Respondents : Shri Trivikram Nayak, Advocate on behalf of Shri Maneesh Sharma, Advocate.

Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Order on Board Per P.R. Ramachandra Menon, Chief Justice 18.02.2020 1.

The Petitioner has moved this Court with the following prayers : "That the Hon'ble High Court may graciously be pleased to issue suitable directions orders or writs including writs in the nature of mandamus certiorari prohibition etc. for the following:

1. Calling for the records of the case.

2. Declaring that notification no. 22/2015-CE (NT) dated 29.10.2015 and instruction dated 07.12.2015 issued by Respondent No. 2 are violative of Article 14,19 (1)(g), 265 and 300A of the Constitution of India.

3. Any other relief which this Hon'ble Court deems fit may also be granted"

2.

The grievance is mainly with regard to the policy decision taken by the Government to disallow the Petitioner from availing the benefit of accumulated credit. When the matter is taken up for consideration, the learned counsel appearing for the Petitioner submits that the PetitionerCompany had become bankrupt and the same has been taken over by a Multinational Company. In view of the turn and events, it is stated that the matter is not pressed.

3.

Accordingly, the writ petition is dismissed as not pressed. Sd/- Sd/- ( P.R. Ramachandra Menon) (Parth Prateem Sahu) CHIEF JUSTICE JUDGE Anu