A R Sulphonates Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
The Bombay High Court disposed of a batch of writ petitions challenging orders passed against the petitioners under the Central Goods and Services Tax regime. The petitions were heard together as the issues involved were common. The Court noted that the impugned orders were entirely based on Rule 96(10) of the Central Goods and Services Tax Rules, 2017. During the hearing, counsel for the respondents verified that the controversy raised in these petitions was squarely covered by the earlier decision of the same Court in Hikal Ltd. v. Union of India, along with subsequent orders following that judgment. It was also acknowledged that Rule 96(10), on which the disputed orders were founded, had since been omitted without any saving clause.
Following the reasoning laid down in Hikal Ltd., the Court allowed all the petitions, quashed and set aside the impugned orders, and made the Rule absolute. However, the Court clarified that its decision would not prevent the respondents from taking steps on any other issues that might be involved, if so advised. All rights and contentions of both parties, including the competence of the respondents to initiate any such proceedings, were expressly kept open. The petitions were disposed of without any order as to costs, and the Court directed that all concerned parties act on an authenticated copy of the order.
