Partly allowed

Skoda Auto Volkswagen India Private Limited v. the Union of India through the Secretary and Ors.

Bombay HC16 Nov 2022WP/3255/2022

Case brief

AI extract

What is this about?

The Bombay High Court disposed of a writ petition challenging Rule 10 of the Impugned Rules as ultra vires Article 265 read with IT Act sections 66B and 66C regarding CIF contracts, relying on the Gujarat High Court judgment in Sal Steel Ltd.

What did the court decide?

Rule 10 of the Impugned Rules held ultra vires Article 265 of the Constitution read with Section 66B and Section 66C of the Act to the extent it applies to CIF contracts.

Skoda Auto Volkswagen India Private Limited Vs the Union… — GST and Indirect Tax | Bombay HC (2022)

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Digitally signed LAXMIKANT by LAXMIKANT GOPAL GOPAL CHANDAN CHANDAN Date: 2022.11.21 11:31:01 +0530 1 (446) wp-3255.22.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO.3255 OF 2022

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Skoda Auto Vokswagen India Private Limited

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: Petitioner

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versus The Union of India and ors. : Respondents

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Mr. Chirag Shetty i/by Economic Laws Practice for Petitioner. Ms. Bhakti Date a/w Mr. Saket R Ketkar and Ms. Mamta for Respondent No.3.

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CORAM : K. R. SHRIRAM & ARIF S. DOCTOR, JJ. DATE : 16^th NOVEMBER 2022

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P.C.

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1 No reply has been filed though petition has been served

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months ago. Mr. Shetty states that it was served some time in November 2021 and undertakes to file affidavit of service within one week from today.

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2 Ms.Date states that only on Friday i.e. 11^th November 2022 she

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was handed over the papers and received instructions.

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3 Ms.Date, at the outset submitted that this court should direct Petitioner to approach the Aurangabad Bench of this Court but later agreed that this court will have jurisdiction to entertain this Petition.

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2 (446) wp-3255.22.doc

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4 Later, Ms. Date in fairness stated that subject matter of this Petition is covered by the judgment of Gujarat High Court in Sal Steel Ltd. v/s Union of India¹

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5 Ms. Date states that revenue has preferred a SLP before the Apex Court impugning the judgment in Sal Steel (supra) where notice has been issued and that SLP has been tagged with Diary No.27027 of 2020. There is no stay.

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6 Ms. Date states that this Petition may be allowed in view of the judgment in Sal Steel (supra) with liberty to Respondents to challenge in Apex Court. Ms. Date states that Respondents will challenge this order before the Apex Court. Respondents at liberty to take such steps as they may be advised.

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7 In view thereof, Rule 10 of the Impugned Rules is ultra vires Article 265 of the Constitution of India read with Section 66B and Section 66C of the Act to the extent it applies to the CIF contracts.

Petition disposed.

(ARIF S. DOCTOR, J.)

(K. R. SHRIRAM, J.)

1 2020(37) G.S.T.L. 3 (Guj.)

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Skoda Auto Volkswagen India Private Limited v. the Union of India through the Secretary and Ors.

Case brief

What is this about?

What did the court decide?

Skoda Auto Volkswagen India Private Limited v. the Union of India through the Secretary and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

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