Case Law Details
NAA Vs Hardcastle Restaurants Pvt. Ltd. & Ors. (Supreme Court)
In the given case, a batch of writ petitions are pending before the High Courts of Delhi, Bombay and Punjab and Haryana in which the constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services Tax Rules 2017 and other cognate provisions, is under challenge.
We consider it appropriate and proper that, in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending.
At this stage, we have not issued notice to the petitioner before the High Court of Punjab and Haryana, but leave it open to the petitioner to move this Court, should it have any reason to do so for appropriate directions.
The Registries of the respective High Courts are requested to immediately transfer the papers of the proceedings of the writ petitions to the High Court of Delhi. We leave it open to the parties to apply for necessary orders either with regard to the interim relief or for modification of such orders, as the case may be.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
