TATA STARBUCKS PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
TATA STARBUCKS PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 1366/2021 dated 11.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 171
Rule Number : Rule 122, 126, 133
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
The petitioner challenged certain provisions of the Act and Rules. – Similar cases are scheduled for a later date. – Notices were issued and accepted by the respondents’ counsels. – Both sides presented arguments regarding interim relief. – Based on previous court orders in related cases, – the petitioner must deposit the principal amount claimed, – excluding the already paid GST, – in equal monthly installments over four months, – leading to a stay on the payment order. – The court deferred the issue of price reduction, requesting a reply from the respondents, and set a future hearing date. – Further proceedings are scheduled for a specified date. Ref. 1. Section 171 of the CGST Act, 2017, Rule 122, 126 and 133 of the CGST Rules, 2017 Philips India Limited vs. Union of India, Samsonite South Asia Pvt Ltd vs. Union of India, Patanjali Ayurved Ltd. Vs. Union of India, and Cilantro Diners Pvt Ltd Vs. Union of India.
Represented by:
Counsel for the Petitioner: Rohan Shah & S. Mahesh Shasranaman, Advocates.
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