Elite Natural Product v. Union Of India & ANR.

/ Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$-36, 37, 38 & 39.

IN THE HIGH COURT OF DELHI AT NEW DELHI

* W.P.(C) 1367/2018 & CM Nos. 5663-5664/2018 + BLACKBURN FUELS PVT LIMITED ....Petitioner Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.

versus UNION OF INDIA & ANR.

Respondents Through Mr. P.S. Singh & Mr. Santosh Kumar Pandey, Advocates for UOI.

W.P.(C) 1368/2018 & CM No. 5665-5666/2018 MILLENIUM STEEL INDIA PVT LTD.

....Petitioner Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.

versus UNION OF INDIA & ANR.

Respondents Through Mr. P.S. Singh & Mr. Santosh Kumar Pandey, Advocates for UOI.

W.P.(C) 1369/2018 & CM Nos. 5667-5668/2018 ELITE NATURAL PRODUCT ....Petitioner Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.

versus UNION OF INDIA & ANR.

Respondents Through Mr. P.S. Singh & Mr. Santosh Kumar

Pandey, Advocates for UOI.

W.P.(C) 1370/2018 & CM Nos. 5669-5670/2018 Petitioner Through Mr. C. Manickam, Mr. Alok Agarwal, Mr. Rajeev Kumar & Mr. Ranjan Kumar, Advocates.

ENP IMPEX PVT LIMITED versus ....Respondents Through Mr. P.S. Singh & Mr. Santosh Kumar Pandey, Advocates for UOI.

UNION OF INDIA & ANR.

J

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

ORDER

04.12.2018 % Validity of the Goods and Service Tax (Compensation to States) Act, 2017 as well as Goods and Service Tax Compensation Cess Rules, 2017 has been upheld by the Supreme Court vide judgment dated 3"^^ October, 2018 in r Civil Appeal No. 10177/2018, Union of India and Another versus Mohit Mineral Private Limited.

While accepting the said position, learned counsel for the petitioners submits that in these writ petitions certain different and additional grounds have also been raised.

He submits that the Goods and Service Tax (Compensation to States) Act, 2017 and the Rules do not provide a level playing field to importers who have paid additional duty as well as other charges as per Section 3(3) of the Customs Tariff Act, 1975. We are afraid that the petitioners cannot "be permitted to raise these

i grounds before us. We are bound by the ratio and decision of the Supreme Court in Mohit Mineral Private Limited (supra) upholding the validity of the aforesaid Act and Rules.

Recording the aforesaid, the writ petitions are dismissed, without any orders as to costs.

- •// SANJIV KHANNA, J.

J ANUP JMRAM BHAMBHANI, J.

DECEMBER 04, 2018 VKR *