The High Court of Bombay disposed of a writ petition challenging an order preventing CENVAT Credit utilization. The court held that since the underlying Notification expired and interim relief was granted, the impugned order could not survive.
The impugned order was declared as not surviving.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Digitally signed by VINA VINAARVIND ARVIND KHADPE KHADPE Date:2023.04.13 15:01:44 +0530
Vina Khadpe 1 208-wp-2409-2007.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 2409 OF 2007
M/s. Shri Salasar Ispat Pvt. Ltd. … Petitioner
Versus
Union of India and ors … Respondents
Mr. Ashok Singh a/w Ms. Mahi Lalka i/b. M/s. ACE Legal Consultants for the Petitioner.
Mr. Swapnil Bangur a/w Mr Siddharth Chandrashekhar for the Respondents.
CORAM : NITIN JAMDAR AND ABHAY AHUJA, JJ.
DATE : 03 APRIL 2023.
P.C. :
Vina Khadpe 2 208-wp-2409-2007.doc
be sustained and the interim order was continued till final disposal of the Writ Petition.
(ABHAY AHUJA, J.)
1 issue framed by the court
Whether the impugned order directing non-utilization of CENVAT Credit survives in light of the expiration of the underlying Notification's stay.
2 provisions across 2 enactments
M/s. Shri Salasar Ispat Pvt. Ltd.
Union of India
Nitin Jamdar
Abhay Ahuja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
