Case Law Details
NAA Vs Hardcastle Restaurants Pvt. Ltd. & Ors. (Supreme Court)
Supreme Court directs transfer of 3 writ petition filed against the decision of NAA to Delhi High Court. Supreme Court, observing that 20 writ petition filed against order of NAA is pending before Delhi High Court, 2 before Bombay High Court and 1 before Punjab & Haryana High Court, held 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.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1 A batch of writ petitions is 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. Twenty writ petitions are pending before the High Court of Delhi. Two writ petitions, which are the subject matter of the present Transfer Petitions, are pending before the High Court of Judicature at Bombay. The petitioners before the High Court of Judicature at Bombay in those two writ petitions are represented by Mr Rohan Shah and Mr Vinayak Bhandari, learned counsel.
2 Having heard learned counsel, 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.
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