M/S Lux Industries Limited v. Union Of India And ORS.

S/L 124 30.11.2021 Court. No. 2 cm WPA 3370 of 2021 M/s. Lux Industries Limited Vs.

Union of India & Ors.

(Through Video Conference) Mr. Dipankar Majumdar .... For the Petitioner Mr. Y.J. Dastoor Ld. ASG Mr. Vipul Kundalia Mr. Debashis Saha Mr. S. Majumder Mr. Anurag Roy .... For the UOI Mr. Vipul Kundalia Ms. Ekta Sinha ... for the CGST authority Mr. A. Ray, Ld. GP Mr. S. Mukherjee Mr. D. Ghosh .... For the State Heard both the parties.

The scope of this writ petition is very limited to challenging the vires of Rule 89(5)of CGST/WBGST Rules by asking for declaration of the same as ultra vires and de-hors Section 54(3) of CGST Act and WBGST Act which issue has now been finally settled by the Hon'ble Supreme Court by judgment dated 13th September, 2021 in the case of Union of India & Ors. Vs. VKC Footsteps India Pvt. Ltd. reported in 2021 SCC Online SC 706 where the Hon'ble Supreme Court has upheld the Constitutional validity of the aforesaid provisions.

Taking into consideration the aforesaid judgment of the Hon'ble Supreme Court I find no merit in this writ petition. This writ petition being WPA No. 3370 of 2021 is accordingly dismissed.

(Md. Nizamuddin, J.)