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ZUARI AGRO CHEMICALS LTD. vs. THE UNION OF INDIA & ORS.
(Bombay High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

ZUARI AGRO CHEMICALS LTD.

Respondent THE UNION OF INDIA & ORS.
Court Bombay High Court
State

Maharashtra

Date Nov 25, 2019
Order No.

CIVIL APPLICATION NO.201 OF 2019 IN WRIT PETITION NO.204 OF 2019

Citation

2019(11) TAXREPLY 1678

Original Order
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ORDER

Heard Mr. Gajendra Jain for the Applicant and Ms. Asha Desai for the Respondents. 2. By this Civil Application, the Applicant seeks a stay on the operation of the Order-in-Original dated 10th January, 2019 and the Order-in-Original dated 19th August, 2019, made by the Assistant Commissioner of Central Goods and Service Tax (Respondent No.3). 3. In the first place, we find that there is no substantive challenge to the Order-in-Original dated 19th August, 2019. In the absence of any substantive challenge, there is no question of entertaining the application, simply seeking an interim relief. To overcome the aforesaid position, Mr. Jain points out that the Order-in- Original dated 19th August, 2019 only seeks to implement the Order-in-Original dated 10th January, 2019, which is challenged in the main Petition. 4. In the main Petition, Rule has already been issued and liberty was granted to the Petitioner to apply for interim relief, if occasion so arises. The challenge in t....

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