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NATIONAL ANTI-PROFITEERING AUTHORITY vs. HARDCASTLE RESTAURANTS PRIVATE LIMITED & ORS.
(Supreme Court)

Hon'ble Judges:

D.Y. CHANDRACHUD
AJAY RASTOGI
Pet. Counsel
K.k. Venugopal
Zoheb Hossain
Ankur Talwar
Res. Counsel
Vinayak Bhandari
Suhasini Sen
Rahul Kripalani

Petitioner / Applicant

NATIONAL ANTI-PROFITEERING AUTHORITY
Respondent HARDCASTLE RESTAURANTS PRIVATE LIMITED & ORS.
Court

SC (Supreme Court)

Date Feb 19, 2020
Order No.

Transfer Petition (Civil) Nos 290-292 of 2020

Citation

2020(2) TAXREPLY 1662
Original Order
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ORDER

O R D E R 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. 3. We accordingly a....

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