2025(06)LCX0454
Shiva Pharmachem Limited
Versus
Union of India
R/SPECIAL CIVIL APPLICATION NO. 9756 of 2021 decided on 16-06-2025
2025:GUJHC:30681-DB
IN THE HIGH COURT OF GUJARAT AT
AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 9756 of 2021
With
CIVIL APPLICATION (FOR
DIRECTION) NO. 1 of 2025
In R/SPECIAL CIVIL APPLICATION NO. 9756 of 2021
With
R/SPECIAL CIVIL APPLICATION NO.
11396 of 2023
With
CIVIL APPLICATION (DIRECTION)
NO. 1 of 2025
In R/SPECIAL CIVIL APPLICATION NO. 11396 of 2023
M/S SHIVA PHARMACHEM LTD. & ANR.
Versus
UNION OF INDIA & ORS.
Appearance:
MR D K TRIVEDI(5283) for the Petitioner(s) No. 1,2
MS HETVI H SANCHETI(5618) for the Respondent(s) No. 1,5
NOTICE SERVED for the Respondent(s) No. 2,3
NOTICE UNSERVED for the Respondent(s) No. 4
CORAM: HONOURABLE MR. JUSTICE
BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 16/06/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1 In these two petitions, the petitioners have challenged the validity and legality of vires of Rule 96(10) of the Central / State Goods & Service Tax Rules, 2017.
2 By the Judgement and Order dated 13.06.2025, passed in the case of Messrs Addwrap Packaging Pvt Ltd & Anr Vs. Union of India., in Special Civil Application No. 22519 of 2019 and other allied matters, this Court has already quashed and set aside the notices and orders in the pending proceedings as on 08.10.2024, as the Rule96(10) has been omitted from the Rules by the Notification No. 20 of 2024.
3 In view of the order dated 13.06.2025, passed in the case of Messrs Addwrap Packaging Pvt Ltd & Anr (supra), the petitions would succeed and is accordingly allowed. The impugned notices and orders invoking the Rule 96(10) would not survive and the proceedings initiated by the respondents under Rule96(10) of the Rules would also not survive. The petitions stands disposed of, accordingly.
The Civil Applications filed in both the petitions have become infructuous, and therefore, they are also disposed of.
(BHARGAV D. KARIA, J)
(PRANAV TRIVEDI,J)