Case Law Details
Newage Laminators Private Limited Vs Union of India & Others. (Rajasthan High Court)
The Hon’ble Rajasthan High Court at Jaipur issued notice in case Newage Laminators Private Limited versus Union of India & Others, DB Civil Writ Petition No. 5352/ 2024. The petition therein assailed the vires of section 7 of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) whereby the legislature has inserted section 168A in the GST Act to empower the government to extend period in case of force majeure.
The petition in DB Civil Writ Petition No. 5352/2024 questions the constitutionality of section 7 TOLA, which inserts section 168A in the GST Act. This provision grants the government the authority to extend periods in cases of force majeure.
After hearing the arguments, the court has admitted the case and issued notices to the respondents. Mr. Devesh Yadav, representing Respondent No. 1, and Mr. Bharat Vyas, representing Respondents No. 2 to 4, have been granted six weeks to file their replies.
Mr. R.D. Rastogi and Mr. Bharat Vyas, as counsels for the respondents, are instructed to file their vakalatnama before the next hearing. Despite the petitioner’s plea for a stay on further proceedings, the court has decided not to pass any interim orders at this stage. The matter is scheduled for the next hearing after six weeks.
The notice issued by the Rajasthan High Court in the case of Newage Laminators Pvt Ltd versus Union of India & Others highlights significant legal challenges regarding the vires of section 7 TOLA. With the case admitted and notices served, the legal process is underway. Stay updated on this case for insights into its potential impact on GST regulations and legal precedents.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
Heard.
Admit.
Issue notice to respondents.
Mr. Devesh Yadav, learned counsel under instructions from
Mr. R.D. Rastogi, learned Additional Solicitor General takes notice on behalf of Respondent No. 1 and he is granted six weeks time to file reply.
Mr. Bharat Vyas, learned Additional Advocate General takes notice on behalf of Respondents No. 2 to 4 and he is granted six weeks time to file reply.
Names of Mr. R.D. Rastogi, learned Additional Solicitor General and Mr. Bharat Vyas, learned Additional Advocate General be shown in the Cause List as counsel for the respondents and they shall also file their vakalatnama for the respective respondents before next date of hearing.
Though, learned counsel for the petitioner prays for staying further proceedings, we are not inclined to pass any interim order at this stage.
List this matter after six weeks.