Skoda Auto Volkswagen India Private Limited v. The Union Of India Through The Secretary And ORS

by LAXMIKANT GOPAL CHANDAN Date: 2022.11.21 11:31:01 +0530 LAXMIKANT GOPAL CHANDAN 1 (446) wp-3255.22.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3255 OF 2022 Skoda Auto Vokswagen India Private Limited : Petitioner versus The Union of India and ors.

: Respondents ------- Mr. Chirag Shetty i/by Economic Laws Practice for Petitioner. Ms. Bhakti Date a/w Mr. Saket R Ketkar and Ms. Mamta for Respondent No.3.

------- CORAM : K. R. SHRIRAM & ARIF S. DOCTOR, JJ.

DATE : 16th NOVEMBER 2022 P.C.

No reply has been filed though petition has been served months ago. Mr. Shetty states that it was served some time in November 2021 and undertakes to file affidavit of service within one week from today. Ms.Date states that only on Friday i.e. 11th November 2022 she was handed over the papers and received instructions. Ms.Date, at the outset submitted that this court should direct Petitioner to approach the Aurangabad Bench of this Court but later agreed that this court will have jurisdiction to entertain this Petition. lgc 1/2

2 (446) wp-3255.22.doc Later, Ms. Date in fairness stated that subject matter of this Petition is covered by the judgment of Gujarat High Court in Sal Steel Ltd. v/s Union of India1 Ms. Date states that revenue has preferred a SLP before the Apex Court impugning the judgment in Sal Steel (supra) where notice has been issued and that SLP has been tagged with Diary No.27027 of 2020. There is no stay.

Ms. Date states that this Petition may be allowed in view of the judgment in Sal Steel (supra) with liberty to Respondents to challenge in Apex Court. Ms. Date states that Respondents will challenge this order before the Apex Court. Respondents at liberty to take such steps as they may be advised.

In view thereof, Rule 10 of the Impugned Rules is ultra vires Article 265 of the Constitution of India read with Section 66B and Section 66C of the Act to the extent it applies to the CIF contracts. Petition disposed.

(ARIF S. DOCTOR, J.) (K. R. SHRIRAM, J.) 2020(37) G.S.T.L. 3 (Guj.) lgc 2/2