w w w . L a w y e r S e r v i c e s . i n



M/s. Ruchi Soya Industries Limited, Rep. by its Authorised representative Goregaon Mumbai v/s Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi & Others


Company & Directors' Information:- L & T FINANCE LIMITED [Amalgamated] CIN = U65990MH1994PLC083147

Company & Directors' Information:- S P FINANCE PRIVATE LIMITED [Active] CIN = U65990MH1979PTC021790

Company & Directors' Information:- RUCHI SOYA INDUSTRIES LIMITED [Active] CIN = L15140MH1986PLC038536

Company & Directors' Information:- V L S FINANCE LIMITED [Active] CIN = L65910DL1986PLC023129

Company & Directors' Information:- TO THE NEW PRIVATE LIMITED [Active] CIN = U72900DL2006PTC235208

Company & Directors' Information:- T T G INDUSTRIES LIMITED [Active] CIN = U27209TN1987PLC014169

Company & Directors' Information:- V I P INDUSTRIES LIMITED [Active] CIN = L25200MH1968PLC013914

Company & Directors' Information:- A L M INDUSTRIES LIMITED [Active] CIN = U14100DL1996PLC129067

Company & Directors' Information:- S R K INDUSTRIES LIMITED [Active] CIN = L17121MH1991PLC257750

Company & Directors' Information:- S R INDUSTRIES LTD [Active] CIN = L29246PB1989PLC009531

Company & Directors' Information:- F E INDUSTRIES PRIVATE LIMITED [Active] CIN = U36100PB2003PTC026482

Company & Directors' Information:- N K INDUSTRIES LIMITED [Active] CIN = L91110GJ1987PLC009905

Company & Directors' Information:- L R N FINANCE LIMITED [Active] CIN = U65921TN1992PLC089288

Company & Directors' Information:- S M FINANCE LTD [Active] CIN = L65999TG1984PLC004526

Company & Directors' Information:- T S I INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U18101HR1997PTC034478

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = L65999WB1993PLC058107

Company & Directors' Information:- B R D FINANCE LIMITED [Active] CIN = U65910KL1995PLC009430

Company & Directors' Information:- T C I FINANCE LIMITED [Active] CIN = U65920MH1973PLC017042

Company & Directors' Information:- A. V. B. FINANCE PRIVATE LIMITED. [Active] CIN = U65993DL1992PTC049818

Company & Directors' Information:- S M L FINANCE LIMITED [Active] CIN = U65910KL1996PLC010648

Company & Directors' Information:- B L A INDUSTRIES PRIVATE LIMITED. [Active] CIN = U10200MH1964PTC162314

Company & Directors' Information:- S B FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008268

Company & Directors' Information:- H G I INDUSTRIES LIMITED [Active] CIN = L40200WB1944PLC011754

Company & Directors' Information:- RUCHI CORPORATION PRIVATE LIMITED [Active] CIN = U51100MH2003PTC140081

Company & Directors' Information:- R P INDUSTRIES PRIVATE LIMITED [Active] CIN = U27100GJ2011PTC075812

Company & Directors' Information:- D D INDUSTRIES LIMITED [Active] CIN = U74899DL1974PLC007169

Company & Directors' Information:- INDIA FINANCE LTD. [Active] CIN = L65110WB1984PLC050214

Company & Directors' Information:- A G INDUSTRIES PVT LTD [Active] CIN = U27300HR1991PTC031378

Company & Directors' Information:- H. J. INDUSTRIES (INDIA) PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC060769

Company & Directors' Information:- G R S INDUSTRIES LIMITED [Active] CIN = U00000PB2005PLC029159

Company & Directors' Information:- J J FINANCE CORPORATION LTD [Active] CIN = L65921WB1982PLC035092

Company & Directors' Information:- T S L INDUSTRIES LIMITED [Active] CIN = L65999WB1994PLC065255

Company & Directors' Information:- G V S FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008269

Company & Directors' Information:- M F B INDUSTRIES LIMITED [Active] CIN = U31401TN1989PLC018274

Company & Directors' Information:- A C M E INDUSTRIES LIMITED [Dormant under section 455] CIN = U19119DL1992PLC048914

Company & Directors' Information:- G T P FINANCE LIMITED [Active] CIN = U65921TZ1991PLC003149

Company & Directors' Information:- V S P INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011820

Company & Directors' Information:- M N INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100TG2012PTC079737

Company & Directors' Information:- G I INDUSTRIES PRIVATE LIMITED [Active] CIN = U15312PB2010PTC033806

Company & Directors' Information:- E T C INDUSTRIES LIMITED [Active] CIN = U31200MP1995PLC009281

Company & Directors' Information:- P N B FINANCE AND INDUSTRIES LIMITED [Active] CIN = L65929DL1947PLC001240

Company & Directors' Information:- S K INDUSTRIES PVT LTD [Active] CIN = U74899DL1991PTC045572

Company & Directors' Information:- S R V E INDUSTRIES LIMITED [Active] CIN = U03210TZ2006PLC012577

Company & Directors' Information:- S R K FINANCE PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016038

Company & Directors' Information:- Z H INDUSTRIES PRIVATE LIMITED [Active] CIN = U45200DL2014PTC265453

Company & Directors' Information:- P AND P INDUSTRIES LIMITED [Strike Off] CIN = U21010MH1992PLC068885

Company & Directors' Information:- N G INDUSTRIES LTD [Active] CIN = L74140WB1994PLC065937

Company & Directors' Information:- S L INDUSTRIES P. LTD. [Active] CIN = U15331WB1989PTC047543

Company & Directors' Information:- AMP INDUSTRIES LIMITED [Active] CIN = L51909AS1985PLC002332

Company & Directors' Information:- G. R. INDUSTRIES AND FINANCE LTD [Active] CIN = L25209WB1987PLC111041

Company & Directors' Information:- T R A T INDUSTRIES LIMITED [Active] CIN = U25199KL1996PLC010148

Company & Directors' Information:- B R INDUSTRIES LIMITED [Active] CIN = U74899DL1995PLC067120

Company & Directors' Information:- R N FINANCE LIMITED [Active] CIN = U74899DL1988PLC034289

Company & Directors' Information:- N M INDUSTRIES PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175664

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = U65999WB1993PLC058107

Company & Directors' Information:- N R C INDUSTRIES LIMITED [Active] CIN = U51909PB1985PLC006558

Company & Directors' Information:- S N L INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U17115RJ1994PTC008053

Company & Directors' Information:- L N FINANCE LTD [Active] CIN = U65923WB1991PLC052876

Company & Directors' Information:- R K FINANCE LTD [Active] CIN = L65921WB1983PLC035896

Company & Directors' Information:- J V INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057081

Company & Directors' Information:- A R INDUSTRIES PVT LTD [Active] CIN = U27101HR1995PTC032569

Company & Directors' Information:- D V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049221

Company & Directors' Information:- C D INDUSTRIES LIMITED [Active] CIN = U27100MH1996PLC101277

Company & Directors' Information:- G V INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U74900TG2014PTC096387

Company & Directors' Information:- G S M INDUSTRIES PRIVATE LIMITED [Active] CIN = U02001DL2002PTC117443

Company & Directors' Information:- B G INDUSTRIES LTD [Active] CIN = U26921ML1980PLC001830

Company & Directors' Information:- P K INDUSTRIES PRIVATE LIMITED [Active] CIN = U51900DL2012PTC241654

Company & Directors' Information:- M D INDUSTRIES PRIVATE LIMITED [Active] CIN = U91110GJ1994PTC022025

Company & Directors' Information:- L C INDUSTRIES PRIVATE LIMITED [Active] CIN = U15122UP2013PTC055697

Company & Directors' Information:- J S M FINANCE PVT LTD [Active] CIN = U74140MP1995PTC009542

Company & Directors' Information:- G. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15435MH2005PTC151817

Company & Directors' Information:- I & D FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1991PTC021369

Company & Directors' Information:- P A S INDUSTRIES INDIA PRIVATE LIMITED [Active in Progress] CIN = U17121TZ2005PTC012171

Company & Directors' Information:- UNION FINANCE LIMITED [Strike Off] CIN = U65910GJ1994PLC023717

Company & Directors' Information:- V AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039251

Company & Directors' Information:- M K J INDUSTRIES PRIVATE LIMITED [Active] CIN = U19111UP1989PTC010468

Company & Directors' Information:- RUCHI INDIA LIMITED [Active] CIN = U25201DL1986PLC024912

Company & Directors' Information:- S S F INDUSTRIES LIMITED [Active] CIN = U25190BR1988PLC003160

Company & Directors' Information:- P B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29120MP1994PTC008840

Company & Directors' Information:- R & M INDUSTRIES PRIVATE LIMITED [Active] CIN = U24297TN1972PTC006185

Company & Directors' Information:- A M INDUSTRIES LTD [Active] CIN = U21012WB1977PLC030854

Company & Directors' Information:- A AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17117DL1995PTC064137

Company & Directors' Information:- L N FINANCE PVT LTD [Active] CIN = U65929AS1992PTC003766

Company & Directors' Information:- M C INDUSTRIES LTD [Active] CIN = U27106WB1993PLC058995

Company & Directors' Information:- D R INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100WB2011PTC160058

Company & Directors' Information:- T P D FINANCE LIMITED [Strike Off] CIN = U67120RJ1994PLC008051

Company & Directors' Information:- R G L FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015809

Company & Directors' Information:- R. L. F. INDUSTRIES LIMITED [Active] CIN = U51909DL1983PLC015262

Company & Directors' Information:- U K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24241WB1988PTC044355

Company & Directors' Information:- S K B FINANCE LIMITED [Amalgamated] CIN = U65999WB1996PLC082317

Company & Directors' Information:- M G I INDUSTRIES PVT LTD [Active] CIN = U27310GJ2006PTC048707

Company & Directors' Information:- A D INDUSTRIES PRIVATE LIMITED [Active] CIN = U18101WB2008PTC131561

Company & Directors' Information:- V J INDUSTRIES PRIVATE LIMITED [Active] CIN = U29253KA2009PTC050226

Company & Directors' Information:- J V FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC067873

Company & Directors' Information:- L C J FINANCE PVT. LTD. [Active] CIN = U65921WB1995PTC068809

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PLC039217

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PTC039217

Company & Directors' Information:- G R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U34300PB1996PTC018671

Company & Directors' Information:- M. K. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15549WB2008PTC130116

Company & Directors' Information:- R S V INDUSTRIES PRIVATE LIMITED [Active] CIN = U52399MH2008PTC180489

Company & Directors' Information:- K. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U14220JH2008PTC013409

Company & Directors' Information:- D K INDUSTRIES LIMITED [Active] CIN = U45202CH1994PLC014627

Company & Directors' Information:- D G INDUSTRIES PVT LTD [Active] CIN = U36942WB1946PTC013526

Company & Directors' Information:- R I L INDUSTRIES PRIVATE LIMITED [Active] CIN = U70101DL1993PTC052678

Company & Directors' Information:- I S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29100GJ2009PTC057308

Company & Directors' Information:- B M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17000MH1997PTC109621

Company & Directors' Information:- R V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006398

Company & Directors' Information:- B N INDUSTRIES PRIVATE LIMITED [Active] CIN = U67120AS1994PTC004273

Company & Directors' Information:- A J INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2004PTC145040

Company & Directors' Information:- S. A. A INDUSTRIES PRIVATE LIMITED [Active] CIN = U01549TZ1997PTC007927

Company & Directors' Information:- K K S K INDUSTRIES PRIVATE LIMITED [Active] CIN = U19201TZ1997PTC007687

Company & Directors' Information:- C R I INDUSTRIES PRIVATE LIMITED [Amalgamated] CIN = U29120TZ2002PTC010129

Company & Directors' Information:- A C T INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018724

Company & Directors' Information:- G B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29220PN2011PTC139883

Company & Directors' Information:- S D B INDUSTRIES LIMITED [Active] CIN = U27107MP1996PLC010394

Company & Directors' Information:- M M INDUSTRIES PRIVATE LIMITED [Active] CIN = U31300CT2008PTC020916

Company & Directors' Information:- A C INDUSTRIES PVT LTD [Active] CIN = U29299WB2006PTC109474

Company & Directors' Information:- K M INDUSTRIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74899DL1991PTC043295

Company & Directors' Information:- C J INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U25209MH1998PTC116707

Company & Directors' Information:- N P INDUSTRIES LTD [Strike Off] CIN = U15549PB1989PLC009426

Company & Directors' Information:- J. L. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29141MP2008PTC020731

Company & Directors' Information:- I K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100MH2010PTC199474

Company & Directors' Information:- H. D. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U27310MH2011PTC216080

Company & Directors' Information:- R. D. G. INDUSTRIES PRIVATE LIMITED [Active] CIN = U26960DL2008PTC182480

Company & Directors' Information:- R B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U28999DL2008PTC177248

Company & Directors' Information:- H & H INDUSTRIES PRIVATE LIMITED [Active] CIN = U34100DL2010PTC204604

Company & Directors' Information:- M J INDUSTRIES PRIVATE LIMITED [Active] CIN = U15203KA2011PTC060675

Company & Directors' Information:- B R V INDUSTRIES PRIVATE LIMITED [Active] CIN = U32301UP1995PTC018704

Company & Directors' Information:- A. G. INDUSTRIES LIMITED [Strike Off] CIN = U25201UP1994PLC017291

Company & Directors' Information:- B R INDUSTRIES LIMITED [Strike Off] CIN = U15204AS1993PLC003930

Company & Directors' Information:- I P M INDUSTRIES LIMITED [Active] CIN = U25200DL1995PLC068554

Company & Directors' Information:- T T FINANCE LIMITED [Amalgamated] CIN = U67120DL1986PLC023168

Company & Directors' Information:- M R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900UP2008PTC036443

Company & Directors' Information:- R D I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC065508

Company & Directors' Information:- J G INDUSTRIES LTD [Active] CIN = L15141WB1983PLC035931

Company & Directors' Information:- M M V R FINANCE LIMITED [Active] CIN = U65921TZ1997PLC007705

Company & Directors' Information:- D B FINANCE PRIVATE LIMITED [Active] CIN = U65191TN1989PTC016705

Company & Directors' Information:- V G INDUSTRIES PRIVATE LIMITED [Active] CIN = U15139JK2015PTC004570

Company & Directors' Information:- C H P FINANCE PVT LTD [Active] CIN = U65921PB1992PTC012788

Company & Directors' Information:- S L B P FINANCE PRIVATE LIMITED [Active] CIN = U74899DL1990PTC041694

Company & Directors' Information:- R S FINANCE PVT LTD [Active] CIN = U65191WB1988PTC044144

Company & Directors' Information:- I C FINANCE PRIVATE LIMITED [Active] CIN = U65921UP1989PTC011236

Company & Directors' Information:- S N INDUSTRIES PRIVATE LIMITED [Active] CIN = U29211UP1951PTC002319

Company & Directors' Information:- NEW INDIA INDUSTRIES LIMITED [Under Process of Striking Off] CIN = U99999GJ1980PLC000467

Company & Directors' Information:- V K FINANCE PVT LTD [Strike Off] CIN = U67120WB1991PTC052140

Company & Directors' Information:- K G INDUSTRIES PVT LTD [Active] CIN = U29130WB1951PTC019868

Company & Directors' Information:- N S INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74120UP2012PTC053986

Company & Directors' Information:- W W I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29300MH1997PTC112589

Company & Directors' Information:- C AND N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1998PTC094290

Company & Directors' Information:- C D R FINANCE LIMITED [Strike Off] CIN = U65910TG1995PLC022237

Company & Directors' Information:- RUCHI INDUSTRIES LIMITED [Strike Off] CIN = U21011UP1988PLC009290

Company & Directors' Information:- J R FINANCE LIMITED [Active] CIN = U65921PB1996PLC017699

Company & Directors' Information:- I C S FINANCE LIMITED [Strike Off] CIN = U65921TZ1987PLC001991

Company & Directors' Information:- D U INDUSTRIES PRIVATE LIMITED [Active] CIN = U29230GJ2016PTC091588

Company & Directors' Information:- D D S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910DL1996PTC076165

Company & Directors' Information:- D A S FINANCE PVT LIMITED [Strike Off] CIN = U65921PB1993PTC012888

Company & Directors' Information:- U B FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051300

Company & Directors' Information:- V L G FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910AP1997PTC027952

Company & Directors' Information:- S R P INDUSTRIES LIMITED [Amalgamated] CIN = U00061BR1984PLC002023

Company & Directors' Information:- E M S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921TZ1986PTC001789

Company & Directors' Information:- S. F. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018702

Company & Directors' Information:- D S L FINANCE PRIVATE LIMITED [Active] CIN = U65921TG1996PTC023898

Company & Directors' Information:- S R K C FINANCE LIMITED [Amalgamated] CIN = U65999TZ1989PLC002445

Company & Directors' Information:- H A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027064

Company & Directors' Information:- V V A FINANCE LTD [Active] CIN = U65993WB1984PLC037171

Company & Directors' Information:- Y B FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017745

Company & Directors' Information:- C P INDUSTRIES PVT LTD [Strike Off] CIN = U29303MP1949PTC000846

Company & Directors' Information:- RUCHI FINANCE PVT LTD [Strike Off] CIN = U65921PB1993PTC013273

Company & Directors' Information:- J B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999MH2013PTC245506

Company & Directors' Information:- S J V INDUSTRIES LTD [Amalgamated] CIN = U15421WB1982PLC035521

Company & Directors' Information:- V V INDUSTRIES PVT LTD [Strike Off] CIN = U99999DL1980PTC010427

Company & Directors' Information:- K K INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U65100DL1982PTC013046

Company & Directors' Information:- A T C INDUSTRIES LTD [Strike Off] CIN = U27109AS1984PLC002201

Company & Directors' Information:- N V INDUSTRIES PVT LTD [Active] CIN = U51909WB1953PTC020952

Company & Directors' Information:- UNION COMPANY LTD. [Active] CIN = U36900WB1927PLC005621

Company & Directors' Information:- A TO Z INDUSTRIES PVT LTD [Strike Off] CIN = U31908AS1987PTC002804

Company & Directors' Information:- M S R FINANCE PVT LTD [Strike Off] CIN = U65191TN1989PTC016789

Company & Directors' Information:- L K INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291MH2012PTC233546

Company & Directors' Information:- S S P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1987PTC014526

Company & Directors' Information:- G S C INDUSTRIES PRIVATE LTD [Active] CIN = U92114DL1956PTC002616

Company & Directors' Information:- G G INDUSTRIES PRIVATE LIMITED [Active] CIN = U27320UP1969PTC003282

Company & Directors' Information:- K S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31909MH1960PTC011707

Company & Directors' Information:- I FINANCE COMPANY LIMITED [Active] CIN = U67110DL2011PLC212268

Company & Directors' Information:- H AND Z FINANCE PRIVATE LIMITED [Active] CIN = U67190MH1995PTC093153

Company & Directors' Information:- P R INDUSTRIES PVT LTD [Active] CIN = U21014DL1971PTC005738

Company & Directors' Information:- R K I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29190DL2012PTC233413

Company & Directors' Information:- Y AND K FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC019837

Company & Directors' Information:- R K INDUSTRIES PVT LTD [Strike Off] CIN = U25202AS1988PTC003132

Company & Directors' Information:- S L P FINANCE PRIVATE LTD. [Strike Off] CIN = U65923DL1985PTC021970

Company & Directors' Information:- V M FINANCE LIMITED [Strike Off] CIN = U65910PB1996PLC018339

Company & Directors' Information:- D S K FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010317

Company & Directors' Information:- G B V FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65110UP1988PTC010219

Company & Directors' Information:- B H FINANCE PRIVATE LIMITED [Strike Off] CIN = U65922KA1995PTC018390

Company & Directors' Information:- M .R .S . FINANCE LIMITED [Strike Off] CIN = U65929DL1995PLC067184

Company & Directors' Information:- H D FINANCE LTD [Strike Off] CIN = U67120DL1986PLC023675

Company & Directors' Information:- P R K FINANCE P LTD [Strike Off] CIN = U65191TN1995PTC033478

Company & Directors' Information:- RUCHI PRIVATE LIMITED [Amalgamated] CIN = U15410MP1978PTC001451

Company & Directors' Information:- S G R INDUSTRIES PVT LTD [Strike Off] CIN = U25199WB1948PTC016397

Company & Directors' Information:- K R INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U25190KA2012PTC062367

Company & Directors' Information:- T AND C FINANCE LIMITED [Strike Off] CIN = U67120RJ1996PLC012576

Company & Directors' Information:- W S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65192UP1996PTC020243

Company & Directors' Information:- S A C FINANCE COMPANY PVT LTD [Active] CIN = U65999WB1985PTC039002

Company & Directors' Information:- Y K INDUSTRIES PRIVATE LIMITED [Active] CIN = U19115UP2012PTC051151

Company & Directors' Information:- E S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999TN2012PTC086119

Company & Directors' Information:- I B INDUSTRIES LTD. [Strike Off] CIN = U28992WB1990PLC050469

Company & Directors' Information:- V I INDUSTRIES LTD [Strike Off] CIN = U36934WB1951PLC019890

Company & Directors' Information:- J M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U05002UP1952PTC002456

Company & Directors' Information:- L F INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291UP2015PTC068602

Company & Directors' Information:- A K S INDUSTRIES PVT LTD [Active] CIN = U27201WB1946PTC013433

Company & Directors' Information:- V M V INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U26990GJ2013PTC076945

Company & Directors' Information:- S K INDUSTRIES LIMITED [Under Process of Striking Off] CIN = U29248PN1948PLC001948

Company & Directors' Information:- C C FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC037805

Company & Directors' Information:- S R B FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010045

Company & Directors' Information:- P V FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027270

Company & Directors' Information:- R V S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990KA1995PTC018436

Company & Directors' Information:- S P INDUSTRIES PVT LTD [Strike Off] CIN = U20232AS1980PTC001853

Company & Directors' Information:- P AND B FINANCE PVT LTD [Strike Off] CIN = U99999MH1986PTC038841

Company & Directors' Information:- NEW INDIA FINANCE LTD. [Strike Off] CIN = U65999WB1991PLC051652

Company & Directors' Information:- A E FINANCE PRIVATE LIMITED [Active] CIN = U65999TZ1990PTC002905

Company & Directors' Information:- V N R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U21090AP2012PTC081525

Company & Directors' Information:- A K INDUSTRIES PVT LTD [Active] CIN = U51109WB1944PTC011764

Company & Directors' Information:- L R FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65910UP1988PTC009758

Company & Directors' Information:- S B M FINANCE LIMITED [Strike Off] CIN = U65921PB1994PLC014374

Company & Directors' Information:- T A S FINANCE PVT LTD [Strike Off] CIN = U65191TN1990PTC018654

Company & Directors' Information:- B L AND CO NEW DELHI PRIVATE LIMITED [Active] CIN = U74899DL1968PTC004910

Company & Directors' Information:- D AND O FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054788

Company & Directors' Information:- H R P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1995PTC015715

Company & Directors' Information:- P T R FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1989PTC016795

Company & Directors' Information:- B & S FINANCE PVT LTD [Strike Off] CIN = U65191TN1988PTC015491

Company & Directors' Information:- K INDUSTRIES PVT LTD [Strike Off] CIN = U99999KA1946PTC000938

Company & Directors' Information:- G I P INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U52605MH2015PTC263962

Company & Directors' Information:- C. L. INDUSTRIES PRIVATE LIMITED [Active] CIN = U27109RJ2014PTC045306

Company & Directors' Information:- H S B FINANCE PVT LTD [Strike Off] CIN = U67120RJ1996PTC012119

Company & Directors' Information:- R. A. M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2014PTC254820

Company & Directors' Information:- S. B. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900PN2012PTC144181

Company & Directors' Information:- A & P INDUSTRIES PRIVATE LIMITED [Active] CIN = U36935TG2014PTC095781

Company & Directors' Information:- C & N INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U40200TG2014PTC095187

Company & Directors' Information:- B S B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U45200TG2013PTC088059

Company & Directors' Information:- R A R INDUSTRIES PRIVATE LIMITED [Active] CIN = U74900TG2016PTC103684

Company & Directors' Information:- K S A B INDUSTRIES PRIVATE LIMITED [Active] CIN = U51909WB2012PTC181903

Company & Directors' Information:- S V S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U36100JK2013PTC003808

Company & Directors' Information:- R D M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31100DL2013PTC252294

Company & Directors' Information:- INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1947PTC000501

Company & Directors' Information:- A V K INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U52100KA2012PTC066761

Company & Directors' Information:- NEW INDIA CORPORATION PRIVATE LIMITED [Strike Off] CIN = U36999TN1940PTC001776

Company & Directors' Information:- NEW K K FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921UP1974PTC003887

Company & Directors' Information:- M. J. S. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1971PTC003049

Company & Directors' Information:- S V INDUSTRIES PVT LTD [Strike Off] CIN = U27104WB1960PTC024715

Company & Directors' Information:- J INDUSTRIES PVT LTD [Strike Off] CIN = U18101OR1960PTC000388

Company & Directors' Information:- A R FINANCE PVT LTD [Strike Off] CIN = U65921PB1989PTC009778

Company & Directors' Information:- K G FINANCE LIMITED [Strike Off] CIN = U65910TZ1982PLC001219

Company & Directors' Information:- S AND Z FINANCE PRIVATE LIMITED [Strike Off] CIN = U65923PN1997PTC106520

Company & Directors' Information:- H S N FINANCE PVT LTD [Strike Off] CIN = U67120PB1993PTC013900

Company & Directors' Information:- T & M INDUSTRIES LIMITED [Liquidated] CIN = U99999TN1956PLC002904

Company & Directors' Information:- G N FINANCE PVT LTD [Strike Off] CIN = U65990MH1981PTC024294

Company & Directors' Information:- UNION COMPANY PRIVATE LIMITED [Dissolved] CIN = U99999KA1942PTC000292

Company & Directors' Information:- INDUSTRIES (INDIA) PRIVATE LIMITED [Under Process of Striking Off] CIN = U51109BR1946PTC000228

Company & Directors' Information:- C S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910GJ1987PTC009799

Company & Directors' Information:- THE NEW INDIA INDUSTRIES LIMITED [Not available for efiling] CIN = U99999MH1942PLC007691

Company & Directors' Information:- K INDUSTRIES LIMITED [Not available for efiling] CIN = U99999MH1946PTC005438

    W.P. No. 21207 of 2018

    Decided On, 14 July 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE CHIEF JUSTICE MR. A.P. SAHI & THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY

    For the Petitioner: Rajesh Rawal for M/s. V. Pushpa, Advocates. For the Respondents: V. Sundareswaran, Advocate.



Judgment Text


(Prayer: Petition filed under Article 226 of the Constitution of India praying for issue of Writ of Declaration declaring Section 25(4) of the Customs Act, 1962 as amended by the Finance Act, 2016 as arbitrary, illegal, ultra vires and unconstitutional and strike down the same accordingly, and consequently declare the Notification No.29/2018-Cus dated 01.03.2018 being illegal, arbitrary, ultra vires and infringing the fundamental rights of the petitioner to trade and otherwise bad in law.)

A.P. Sahi, CJ.

1. The petitioner, a public limited company, has challenged the Notification issued by the respondent Customs Department dated 1.3.2018 under Section 25 of the Customs Act, 1962 on several grounds that relate to the transaction of import of Crude Vegetable Oils in bulk by the petitioner company for manufacture of Soya Food products. The petitioner company entered into a contract on 15.1.2018 with its foreign supplier in Malaysia for purchase of Edible W.P.No.21207 of 2018 Palm Oil in bulk that was to be shipped from the port at Indonesia to be delivered at Chennai in India.

2. The dispute is with regard to payment of customs duty and Integrated Goods and Service Tax (IGST) for clearance of the subject goods, which the respondent department claimed on the strength of the notification dated 1.3.2018.

3. It is the contention of the petitioner that the said notification dated 1.3.2018 was updated on 2.3.2018 and came to be published in the Official Gazette on 6.3.2018. The petitioner contends that the customs duty, as was applicable, had already been paid along with the IGST on 1.3.2018 and 5.3.2018 respectively and, therefore, the enhanced amount realised from the petitioner is unlawful.

4. The petitioner has come up with a case that if the notification was published only on 6.3.2018, the same cannot have any application on the transaction of the petitioner carried out prior to the said date, and the respondents cannot compel the petitioner to pay any enhanced rate of duty. The respondents, however, reassessed the customs duty on the petitioner and raised an additional demand, which the petitioner deposited under protest, including the differential IGST amount. It is only on payment of the same that the imported goods were released to the petitioner. In effect, the contention is that the enhancement of duty to the extent of 54% as against 40% earlier could not be imposed on the petitioner and to that extent the notification dated 1.3.2018 could not have been applied, for which an appropriate declaration be issued as prayed for.

5. After the petition had been filed, the petitioner came up with a plea that this issue, as has been raised in the present proceedings relating to the date of publication of an electronic copy of a gazette, has already been settled by the Delhi High Court in the Division Bench judgment dated 15.10.2019 in the case of M.D.Overseas Ltd. v. Union of India and other connected matters [MANU/DE/4624/2019].

6. It has further been submitted that the present petitioner had raised the same issue before the Andhra Pradesh High Court in Ruchi Soya Industries Ltd. v. Union of India and others [MANU/AP/0325/2019] seeking a declaration to the same effect as involved herein and for refund of the amount deposited under protest, which petition was allowed on 28.9.2019 and a copy of the judgment has been placed before the Court.

7. The present writ petition was entertained and the following order passed on 11.11.2019:

“The learned counsel for the petitioner states, on the basis of the instructions received, that similar issue has been answered by the Andhra Pradesh High Court and she seeks time to place the judgment before this Court on the next date of hearing. Put up on 26.11.2019.”

8. The respondents were again called upon to assist the Court and the following order came to be passed on 26.11.2019:

“The challenge raised in this Writ Petition is to the vires of Sub Section (4) of Section 25 of the Customs Act, 1962 as amended by the Finance Act, 2018 on the ground that it runs counter to the letter and intent of the provisions of Section 25(1) of the Customs Act, 1962 and therefore, the same should be declared as ultra-vires. The contention is that the provisions of Section 25(1) of the Customs Act requires the issuance of notification with regard to grant of exemption or otherwise in public interest by notification in the Official Gazette. Sec.25(1) of the Customs Act is quoted hereunder for ready reference:

25. Power to grant exemption from duty:

“(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon”.

Whereas, Sub-Section (4) of Section 25, while declaring the date of enforcement of such notification, prescribes that it shall come into force on the date of its issuance by the Central Government for publication in the Official Gazette. Sub-Section (4) of Section 25 is quoted hereunder for ready reference:

“Sec.25(4):Every notification issued under subsection (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette”.

2. The argument is that Sub-Section (4), even though speaks about the same notification that is to be issued under Sub-Section (1) to be notified in the Official Gazette, defines the date of enforcement as the date of issue itself meaning thereby that its enforceability is dependent upon the date of issuance and not the date of its publication in the Official Gazette.

3. The contention of the petitioner is that unless the notification is published in the Official Gazette by any mode, it will not come to the knowledge of the assessee for whose benefit an exemption may be granted or to whose prejudice an exemption may be withdrawn.

4. The argument therefore is that if the notification is prepared, which remains canopied without being published, can such non-publication be treated as arbitrary inasmuch as the very issuance of such notification is either for the benefit of exemption or for withdrawing an exemption that may be prejudicial to the assessee. This leverage granted to the Central Government for enforcing a notification even without publishing it runs counter to the intention expressed in Section 25(1) of the Act, which is the charging section enabling the Central Government to extend or withdraw the exemption in public interest by notifying in the Official Gazette.

5. To this may be added, as a tool of interpretation, the provisions of Section 3(39) of the General Clauses Act, 1897, which defines “Official Gazette” or “Gazette” as the Gazette of India or the Official Gazette or a State and the provisions of Section 3(19-A) of the General Clauses Act, 1891, as adopted in this State under the Tamil Nadu General Clauses Act, 1897, which defines “notification” as a notification published in the Official Gazette”.

6. Thus, in order to give a form of impetus including the enforceability, the source and mode of knowledge to the assessee or to the public at large has to be by a defined method which is by publication in the Official Gazette. The submission therefore is that if any notification has to be by way of Gazette, then, publication thereof is an answer without which the publication would be incomplete and would not amount to knowledge either to the affected person or the public at large.

7. The question therefore raised is that this power which inheres in the Central Government to withhold a publication and at the same time to enforce it from the date of issuance without any such mode of knowledge either to the assessee or to the public at large amounts to arbitrary, retention of power by the Central Government or by not only violating the provisions of the aforesaid but also violating Article 14 and also consequently Article 19(1)(g) of the Constitution of India.

8. To substantiate the aforesaid submission, learned counsel for the petitioner has relied on the Division Bench Judgment of High Court of Andhra Pradesh in W.P.Nos.4533 and 4534 of 2019 dated 28.09.2019, filed by the present petitioner itself. It is therefore contended that the aforesaid ratio of the judgment, whereby, the said provision occurring in Section 25(4) of the Act to be declared as arbitrary and inconsistent to Section 25(1) of the Customs Act, should be adopted and the same relief be extended in the present writ petition.

9. Learned counsel for the respondents / Union of India and its authorities prays that there are other dimensions to the aforesaid arguments and therefore, in order to dissuade the Bench from accepting the ratio of the High Court of Andhra Pradesh, the learned counsel may be granted some time to assist the Court on the arguments so advanced.

List on 16.12.2019.”

9. When the matter was again taken up, the following order came to be passed on 5.3.2020:

“We have heard learned counsel for the petitioner and learned counsel for the respondents. We have passed the following order after having heard learned counsel for the parties on 26.11.2019:-

(Already quoted above)

2. Today, learned counsel for the respondents has again sought time on the ground that there is a likelihood of Special Leave Petition being filed before the Apex Court against the Judgment of Andhra Pradesh High Court.

3. Learned counsel for the petitioner submits that almost a similar, if not identical, situation arose, where the legal issue of publication being identical, was dealt with by the Delhi High Court and the Division Bench vide judgment dated 15.10.2019 in W.P.(C) Nos.7838 of 2017 etc., batch categorically explained as to in what manner should an E-publication of a gazette be considered to be valid and operative. Paragraph Nos.25 to 34 of the above judgment cited at the bar is extracted hereinunder:-

“25. In order to buttress their submissions that the impugned Notification Nos. 24 and 25, dated 25th August, 2017 were published in the Official Gazettee “electronically” only on 28th August, 2017, the petitioners have filed, with the writ petitions, electronic copies of the Gazette where, at the close of the notification, the following endorsement appears: “Rakesh Sukul: Digitally signed by Rakesh Sukul Date 2017.08.28 22:47:05+5"30" ”

26. The petitioners have also filed, with the writ petition, a purported screenshot of the website of the Ministry of Commerce on 25th August, 2017, which does not reflect the aforesaid two Notification Nos. 24 and 25.

27. Mr. Manik Dogra, learned CGSC for Respondent No. 1, however, contends that, as per his instructions – sans, however, any supporting material – the impugned notifications had, in fact, been uploaded on the website of the DGFT on 25th August, 2017 itself.

28. We do not think so.

29. In any event, however, as the notifications would become enforceable only from the date of their publication in the Official Gazettee, the aspect of whether they were, or were not, uploaded on the website of the DGFT on 25th August, 2017, loses its significance.

30. Section 8 of the Information Act, 2000 (hereinafter referred to as “the IT Act”) reads thus:

“8. Publication of rule, regulation, etc., in Electronic Gazette.-

Where any law provides that any rule, regulation, order, bye-law, notification or any other matter shall be published in the Official Gazette, then, such requirement shall be deemed to have been satisfied if such rule, regulation, order, bye-law, notification or any other matter is published in the Official Gazette or Electronic Gazette: Provided that where any rule, regulation, order, bylaw, notification or any other matter is published in the Official Gazette or Electronic Gazette, the date of publication shall be deemed to be the date of the Gazette which was first published in any form.”

31. In terms of the Section 8 of the IT Act, the following Office Memorandum (OM) was issued by the PSP Division in the Ministry of Urban Development on 30th September, 2015:

“No. O-17022/1/2015-PSP-I

Government of India

Ministry of Urban Development

(PSP Division)

Nirman Bhawan, New Delhi

Dated: 30th September, 2015

OFFICE MEMORANDUM

Subject: E-publishing of Government of India Gazette Notification Discontinuing of the practice of physical printing.

In compliance with the provisions of Section 8 of the Information Technology Act, 2000, it has been decided in consultation with Department of Legal Affairs to switch over to exclusive e- publishing of the Government of India Gazette Notification on its official website with effect from 01.10.2015 and to do away with the physical printing of Gazette Notification. The date of publishing shall be the date of epublication on official website by way of electronic gazette in respect of Gazette Notifications. The Gazette Notification can be accessed and downloaded/printed from the official eGazette website i.e. www.egazette.nic.in free of cost.

All the Ministries and Departments are requested to give wide publicity to bring this to the notice of all attached & subordinate offices, PSU, etc., as well as various stakeholders including all private users. This issues with the approval of competent authority. Sd/- (Kailash Choudhary) Under Secretary to the Govt. of India” (Emphasis supplied)

32. The endorsement on the electronic copy of the Gazette, whereby the impugned Notification Nos. 24 and 25, dated 25th August, 2017, were notified, seen in juxtaposition with Section 8 of the IT Act, and of the OM dated 30th September, 2015 supra, of the Ministry of Urban Development, makes it clear that the impugned Notification Nos. 24 and 25, dated 25th August, 2017 were, in fact, electronically published in the Official Gazetee only at or after 10:47 p.m. on 28th August, 2017.

33. It has been conclusively held, by the Supreme Court, in a catena of decisions – including Harla v. State of Rajasthan2 , B.K. Srinivasan v. State of Karnataka3 and U.O.I. v. Param Industries4 that, notifications would come into force on their publication in the Official Gazettee, i.e. in the present case, with effect from the date and time when they were electronically printed in the Gazettee, which was at or after 10:47 p.m. on 28th August, 2017.

34. The imports of the gold coins by the petitioners in these writ petitions took place prior thereto.”

4. Having gone through the pleadings, we hardly find any distinction to draw on the legal issues so advanced. It is stated by the learned counsel for the respondents that the petitioner has already made the payments pursuant to the imposition, which, learned counsel for the petitioner contends that was clearly under protest.

5. There is hardly any dispute on facts and the legal issue which has to be resolved. Granting indulgence of time has already consumed almost four months in spite of the fact there are two decisions of two High Courts answering the same. Therefore, we, prima facie, do not find any reason to differ from the same.

6. In the aforesaid background, we direct the respondents to proceed in the matter and either take steps to refund the amount which the petitioner has paid under protest keeping in view the judgments cited at the bar, bereft of the impugned Notification herein, or show cause by filing a counter affidavit within three weeks from today.

7. In the event, no counter affidavit is filed nor any information tendered with regard to filing of Special Leave Petition, this Court will proceed further to pass final orders. List the matter on 01.04.2020.”

The Court had made it clear to the respondents to take a final call in the matter as it has been delayed for more than 4/5 months in spite of the fact that the petitioner had cited judgments in its favour entitling it to receive refund of the enhanced amount of duty paid, which had been incorrectly realized by the respondents.

10. The matter was again listed on 5.6.2020, when we passed the following order:

“A prayer has been made by learned counsel for the respondents that even though time had been granted by this Court on 05.03.2020, on account of intervening spread of the Corona Virus, appropriate instructions with regard to filing of any Special Leave Petition have not yet been received.

2. The learned counsel can be granted this indulgence on account of the restricted functioning of the Courts including the Hon'ble Apex Court, but, in view of the fact that considerable time has elapsed, it would be appropriate that the respondents may obtain their instructions positively by the first week of July, 2020.

List on 07.07.2020.”

11. Today, again the learned counsel for the Union of India and respondents 2 and 3 sought an adjournment on the ground that the respondents are in the process of filing an appeal before the Supreme Court against the judgment of the Andhra Pradesh High Court in Ruchi Soya Industries Ltd. (supra) and, therefore, this Court should desist from passing any order. The learned counsel has not been able to produce any material whatsoever to establish that an appeal has been moved before the Apex Court.

12. We may put on record that the respondents had earlier filed a common counter affidavit disputing the claim of the petitioner. This counter affidavit was however filed in December, 2018, much before the judgments of the Delhi High Court and the Andhra Pradesh High Court came into existence. Rejoinder to the said counter affidavit had also been filed, which is on record.

13. Learned counsel for the Union of India contended that the plea raised by the petitioner is not tenable, in as much as the publication will date back from the date on which it was uploaded in the website and, therefore, that having been done on 1.3.2018, the petitioner cannot claim any such benefit.

14. Learned counsel for the Union of India further submits that no ground at all has been made out for seeking a declaration as sought for and, hence, the writ petition deserves to be dismissed.

15. Confronted with the aforesaid two decisions of the Delhi High Court and the Andhra Pradesh High Court, we wanted the learned counsel for the respondents to throw light on the issues raised so as to enable us to take a different view, but the learned counsel for the respondents failed to convince us to opine otherwise against the logic and the reasoning given by the two High Courts in the judgments referred to by the learned counsel for the petitioner, with which we find ourselves in complete agreement with.

16. On the issue of the date of publication, the Delhi High Court in M.D.Overseas Ltd. (supra) while dealing with a similar notification held that the notification would come into effect from the date and time when it was electronically printed in the gazette and mere uploading on the website would have no significance. Paragraphs (24) to (33) of the said judgment are extracted herein under:

“24. It is averred, in the writ petition, that the above Notifications and Public Notice were published, in the Official Gazette, only on 28th August, 2017. The petitioners would seek to contend that the impugned Notification Nos. 24/2015-2020 and 25/2015-2020, both dated 25th August, 2017, became effective only consequent on their publication in the Official Gazette. The gold coins in questions having been imported prior thereto, inasmuch as they had left the country of dispatch on 25th August, 2017, Notification Nos. 24 and 25, both dated 25th August, 2017 and Public Notice No. 20, also dated 25th August, 2017, having been published in the Official Gazette three days thereafter, on 28th August, 2017, could not apply to them.

25. In order to buttress their submissions that the impugned Notification Nos. 24 and 25, dated 25th August, 2017 were published in the Official Gazette "electronically" only on 28th August, 2017, the petitioners have filed, with the writ petitions, electronic copies of the Gazette where, at the close of the notification, the following endorsement appears:

"Rakesh Sukul : Digitally signed by Rakesh Sukul Date 28-8-2017 22:47:05+5'30"'

26. The petitioners have also filed, with the writ petition, a purported screenshot of the website of the Ministry of Commerce on 25th August, 2017, which does not reflect the aforesaid two Notification Nos. 24 and 25.

27. Mr. Manik Dogra, Learned CGSC for Respondent No. 1, however, contends that, as per his instructions - sans, however, any supporting material – the impugned notifications had, in fact, been uploaded on the website of the DGFT on 25th August, 2017 itself.

28. We do not think so.

29. In any event, however, as the notifications would become enforceable only from the date of their publication in the Official Gazette, the aspect of whether they were, or were not, uploaded on the website of the DGFT on 25th August, 2017, loses its significance.

30. Section 8 of the Information Technology Act, 2000 (hereinafter referred to as "the IT Act") reads thus:

"8. Publication of rule, regulation, etc., in Electronic Gazette. - Where any law provides that any rule, regulation, order, bye-law, notification or any other matter shall be published in the Official Gazette, then, such requirement shall be deemed to have been satisfied if such rule, regulation, order, byelaw, notification or any other matter is published in the Official Gazette or Electronic Gazette:

Provided that where any rule, regulation, order, bylaw, notification or any other matter is published in the Official Gazette or Electronic Gazette, the date of publication shall be deemed to be the date of the Gazette which was first published in any form."

31. In terms of the Section 8 of the IT Act, the following Office Memorandum (OM) was issued by the PSP Division in the Ministry of Urban Development on 30th September, 2015:

"No. O-17022/1/2015-PSP-I

Government of India

Ministry of Urban Development

(PSP Division)

Nirman Bhawan, New Delhi

Dated : 30th September, 2015

OFFICE MEMORANDUM

Subject: E-publishing of Government of India Gazette Notification Discontinuing of the practice of physical printing.

In compliance with the provisions of Section 8 of the Information Technology Act, 2000, it has been decided in consultation with Department of Legal Affairs to switch over to exclusive e-publishing of the Government of India Gazette Notification on its official website with effect from 1-10-2015 and to do away with the physical printing of Gazette Notification. The date of publishing shall be the date of e-publication on official website by way of electronic gazette in respect of Gazette Notifications. The Gazette Notification can be accessed and downloaded/printed from the official e-Gazette website i.e. www.egazette.nic.in free of cost.

All the Ministries and Departments are requested to give wide publicity to bring this to the notice of all attached & subordinate offices, PSU, etc., as well as various stakeholders including all private users.

This issues with the approval of competent authority.

Sd./-

(Kailash Choudhary)

Under Secretary to the Govt. of India"

(Emphasis supplied)

32. The endorsement on the electronic copy of the Gazette, whereby the impugned Notification Nos. 24 and 25, dated 25th August, 2017, were notified, seen in juxtaposition with Section 8 of the IT Act, and of the OM dated 30th September, 2015 supra, of the Ministry of Urban Development, makes it clear that the impugned Notification Nos. 24 and 25, dated 25th August, 2017 were, in fact, electronically published in the Official Gazette only at or after 10:47 p.m. on 28th August, 2017.

33. It has been conclusively held, by the Supreme Court, in a catena of decisions - including Harla v. State of Rajasthan 1952 (1) SCR 110, B.K. Srinivasan v. State of Karnataka, AIR 1987 SC 1059 and U.O.I, v. Param Industries (2016) 16 SCC 692 that, notifications would come into force on their publication in the Official Gazette, i.e. in the present case, with effect from the date and time when they were electronically printed in the Gazette, which was at or after 10:47 p.m. on 28th August, 2017.”

17. The reasoning given by the Division Bench of the Delhi High Court in M.D.Overseas Ltd. (supra) does not appear to be suffering from any legal infirmity, nor any material or argument has been placed before us to take a different view in the matter. We, therefore, accept the contention of the learned counsel for the petitioner on this count.

18. We find that the aforesaid issue relating to publication has also been answered in favour of petitioner and not only this, the contention with regard to the amendment has also been answered in detail by the Division Bench of the Andhra Pradesh High Court in Ruchi Soya Industries Ltd. (supra). The findings recorded in the said judgment are extracted herein under:

“76. In view of the law declared by the Courts with regard to interpretation of taxing statutes, it is clear that when the amended provision or any provision of the statute creates serious inconvenience, serious absurdity, confusion or friction, contradiction and conflict between its various provisions, the same is illegal and amendment of sub-section (4) of Section 25 giving effect to the notification from the date of its issue for publication in the Gazette is an arbitrary exercise of power by the Legislature and it is totally contrary to the purport of sub-section (1) and subsection (2-A) of Section 25 of the Act, which mandates publication of notification in the Official Gazette. Therefore, to avoid inconvenience, serious absurdity, confusion or friction, contradiction and conflict between various provisions, amended provision of sub-section (4) of Section 25 which is enacted by arbitrary exercise of power by the Legislature, is liable to be struck down.

77. The notification was published on 6.3.2018 which is impugned in these writ petitions, published electronically on 6.3.2018. In view of the decision taken by the Government of India in terms of Section 8 of the Income Tax Act, to avoid physical printing of Gazette notification to publish the same exclusively by electronic mode, so as to attribute knowledge to the public at large. The notification was signed by Rakesh Sukul on 6.3.2018 at 19:15:13 + 05'30'. When notification needs to be signed digitally and only when the notification was uploaded and published in the Official Gazette, the same is made available for public. Perhaps, to avoid such contingency to give effect to the notification on the date of publication, the Government of India amended sub-section (4) of Section 25 of Customs Act, 1962. But, sub-section (1) and sub-section (2- A) of Section 25 were not suitably amended and they remained as it is. Therefore, sub-sections (1), (2-A) and (4) of Section 25 are running contra to one another, creating confusion in the minds of public at large, atleast to the person who is dealing with the department. Thus, it is evident from the record that the notification was not signed atleast

Please Login To View The Full Judgment!

by the competent authority on the date of presentation of ex-bond bill of entry before the competent authority for release of imported goods for human consumption in accordance with Section 15(1)(b) read with Section 68 of the Customs Act for clearance of the goods for human consumption and the relevant date for determination of the duty is the date of presentation of ex-bond bills of entry for release of the goods which is explicit from Section 15(1)(b) of the Act. But the respondents collected the customs duty initially @ 30%, but later by the time of release, customs duty was enhanced @ 44% and demanded the variation of 14%. 78. As discussed above, sub-section (4) of Section 25 created absurdity, confusion and friction. The very collection of customs duty @ 44% on the imported goods belonging to these petitioners prior to the publication of notification in electronic mode is an illegality. Therefore, the petitioners are entitled to claim refund of the amount paid in excess of 30% of the original rate of customs duty as on the date of presentation of ex-bond bills of entry for clearance of import goods for human consumption. Therefore, the respondents are liable to repay the excess amount which they collected from the petitioners beyond 30% of customs duty. 79. One of the contentions raised by the learned Counsel for the respondents, when a remedy by way of appeal under Sections 128 and 129(A) of the Customs Act is available, the petitioner is disentitled to claim relief under Article 226 of the Constitution of India. But, the said contention cannot be accepted for the simple reason that the appellate authority or Tribunal cannot declare any provision in the statute as illegal or arbitrary. Therefore, we find no force in the argument of the learned Counsel for the respondents and the same is rejected. 80. In view of our foregoing discussion, Section 25(4) of the Customs Act is declared as arbitrary and contrary to Section 25(1) and (2-A) of the Customs Act, 1962 and that the respondents are liable to repay the amount collected from the petitioners for clearance of imported goods for home consumption beyond the original rate prevailing on the date of prior to date of publication of notification i.e., Rs. 2,88,16,200/- with interest paid by the petitioner from the date of deposit till the date of payment. 81. In the result, writ petitions are allowed.” 19. The aforesaid reasons squarely apply, to which no plausible answer could be given by the learned counsel for the respondents. 20. The issues already having been raised and decided, we have not been able to gather any other different reason to keep this matter pending, and adopting the reasoning given by the Andhra Pradesh High Court in Ruchi Soya Industries Ltd. (supra), we allow the writ petition on the same terms and direct the respondents to refund the entire excess amount paid by the petitioner as enhanced duty under protest, including the IGST amount, within a period of two months from today. The writ petition is, accordingly, allowed. No costs.
O R







Judgements of Similar Parties

21-10-2020 UETC India Ltd., New Delhi Versus United India Insurance Co. Ltd., Chennai National Consumer Disputes Redressal Commission NCDRC
20-10-2020 M/s Sahara India Thru. Partner Om Prakash Srivastava & Another Versus U.O.I. Thru Secy. Ministry Of Labour, New Delhi & Another High Court Of Judicature At Allahabad Lucknow Bench
19-10-2020 G. Mahesh. & Another Versus Union of India, Represented by its Secretary to Government, New Delhi & Others High Court of Kerala
16-10-2020 A. Prasad & Another Versus Union of India, Represented by its Secretary to Government, Ministry of Civil Aviation, New Delhi & Others High Court of Kerala
15-10-2020 Gautam Mehra Versus Union of India & Others High Court of Judicature at Calcutta
15-10-2020 M/s. Harihar Collections & Another Versus Union of India through the Secretary, Ministry of Commerce & Others High Court of Judicature at Bombay
15-10-2020 Zilingo Pte. Ltd. Versus Union of India & Others High Court of Delhi
14-10-2020 SGT Aadesh Kumar Versus Union of India & Others High Court of Delhi
14-10-2020 T. Kavinraj Versus Union of India Represented by its Ministry of Human Resource and Development Shashtri Bhavan, New Delhi & Others Before the Madurai Bench of Madras High Court
14-10-2020 Shantabai Laxman Doiphode Versus The State of Maharashtra, Through Principal Secretary, Industries & Labour Department & Others In the High Court of Bombay at Nagpur
14-10-2020 Veenesh Kumar Versus Union of India & Others High Court of Judicature at Allahabad
13-10-2020 Emaar Mgf Land Ltd., New Delhi & Another Versus Gurpreet Gill National Consumer Disputes Redressal Commission NCDRC
13-10-2020 Rajiv Saxena Versus Union of India & Another High Court of Delhi
13-10-2020 Dr. Akshee Batra Versus Union of India & Others High Court of Delhi
12-10-2020 Mahasemam Trust, A Public Trust, Rep. by its Trustee, Dr. Prabu Vairavan Prakasam Versus Union of India, Rep. by Secretary to Government, Finance Department, New Delhi & Others High Court of Judicature at Madras
12-10-2020 Shalam Ali Versus Union of India (Narcotics Control Bureau, Lucknow) High Court of Judicature at Allahabad
12-10-2020 Naresh Kumar Sinha, Company Secretary, M/s Oil And Natural Gas Corporation Limited, Jeevan Bharti, New Delhi & Others Versus Union of India Rep. By The Labour Enforcement Officer Central Tripura West & Another High Court of Gauhati
09-10-2020 Meethelaveetil Kaitheri Muralidharan & Another Versus Union of India, Represented by its Secretary, Ministry of Corporation Affairs, New Delhi & Another High Court of Judicature at Madras
09-10-2020 New Delhi Municipal Council Versus Hari Ram Tiwari High Court of Delhi
09-10-2020 Chilukuri Prasannanjaneya Reddy Versus Union of India High Court of Andhra Pradesh
09-10-2020 Akul Bhargava & Others Versus Union Public Service Commission & Others High Court of Delhi
09-10-2020 Wing Commander Mallikarjun Gourimath Versus Union of India, Through Secretary Ministry of Defence, Delhi & Others High Court of Karnataka
08-10-2020 M/s. Wizard Biotech Pvt. Ltd., Mumbai Versus New India Assurance Co. Ltd. Through Its Manager, Mumbai National Consumer Disputes Redressal Commission NCDRC
08-10-2020 Mala Sahni Seth Versus New India Assurance Co. Ltd., Mumbai National Consumer Disputes Redressal Commission NCDRC
08-10-2020 C. Rajakumari & Another Versus The State of Tamil Nadu, Rep. by the Secretary to Government, Department of Industries (MIA), Chennai & Others High Court of Judicature at Madras
07-10-2020 A. Kumar Versus Financial Intelligence Unit – India, New Delhi & Another Versius Ministry of Corporate Affairs, Government of India New Delhi & Others High Court of Judicature at Madras
06-10-2020 Small Industries Development Bank of India, Chennai & Others Versus Creation Investments Equitas Holdings LLC A wholly owned subsidiary of Creation Investments Social Ventures Fund II LP, United States of America & Others High Court of Judicature at Madras
06-10-2020 C.J. Manoj & Others Versus Shriram Transport Finance Company Limited, Thrissur, Represented by Its P/A Holder, Vineeth Ramaraghavan High Court of Kerala
06-10-2020 Ramesh Versus Union of India Represented by its Secretary to Government (Revenue) Government of Puducherry & Others High Court of Judicature at Madras
06-10-2020 Rikhab Jain Versus M/S. Trackon Couriers Private Limited, New Delhi & Others National Consumer Disputes Redressal Commission NCDRC
06-10-2020 Sapat Khan Versus Union of India Through Intelligence Officer High Court of Judicature at Allahabad
05-10-2020 Parul Majumdar Laskar & Others Versus The Union of India to Be Rep. By The Secy., Ministry of Home Affairs, Govt. of India, New Delhi & Others High Court of Gauhati
05-10-2020 Tarun Kanti Chowdhury & Others Versus Oriental Insurance Co. Ltd., New Delhi & Others National Consumer Disputes Redressal Commission NCDRC
01-10-2020 Ujwala Prasad & Others Versus New India Assurance Company Ltd., Rep. by Division Manager & Others High Court of Karnataka
01-10-2020 Ujwala Prasad & Others Versus New India Assurance Company Ltd., Rep. by Division Manager & Others High Court of Karnataka
01-10-2020 Bayer New Zealand Limited Versus Ministry For Primary Industries Court of Appeal of New Zealand
01-10-2020 P. Kandasamy & Others Versus Manikandan Finance Represented by Its Managing Partner A. Chellapathi & Others High Court of Judicature at Madras
01-10-2020 M/s. Kashmir Wine & Provision Store Versus Union Territory of J&K & Others High Court of Jammu and Kashmir
01-10-2020 M. Meenachi Muppidathi Versus The Government of India, Representing by The Secretary, Ministry of Home Affairs, New Delhi & Another Before the Madurai Bench of Madras High Court
01-10-2020 M. Meenachi Muppidathi Versus The Government of India, Representing by The Secretary, Ministry of Home Affairs, New Delhi & Another Before the Madurai Bench of Madras High Court
01-10-2020 Construction Industry Development Council, New Delhi Versus Arjun Singh & Others National Consumer Disputes Redressal Commission NCDRC
01-10-2020 M/s. Harihar Buildspace Pvt. Ltd. G-III, Amar Palace, Panchsheel Square, Dhantoli, Nagpur Versus Union of India Through its Chief Secretary, Ministry of Power, Shramshakti Bhavan, New Delhi & Others In the High Court of Bombay at Nagpur
30-09-2020 Lalatendu Nayak & Another Versus Supertech Ltd., New Delhi National Consumer Disputes Redressal Commission NCDRC
30-09-2020 M/s. TDI Infrastructure Ltd., New Delhi Versus Col. B.S. Goraya & Another National Consumer Disputes Redressal Commission NCDRC
30-09-2020 Vinkem Labs Ltd., Represented by its Managing Director M. Perumal & Others Versus Union of India, Represented by its Secretary to Government, New Delhi & Others High Court of Judicature at Madras
30-09-2020 Vinkem Labs Ltd., Represented by its Managing Director M. Perumal & Others Versus Union of India, Represented by its Secretary to Government, New Delhi & Others High Court of Judicature at Madras
30-09-2020 Vinkem Labs Ltd., Represented by its Managing Director M. Perumal & Others Versus Union of India, Represented by its Secretary to Government, New Delhi & Others High Court of Judicature at Madras
30-09-2020 Pavai Varam Educational Trust, Established & Namakkal Represented by Chairman, V. Natarajan Versus The Pharmacy Council of India, Represented by the Secretary Cum Registrar, New Delhi High Court of Judicature at Madras
30-09-2020 Vinkem Labs Ltd., Represented by its Managing Director M. Perumal & Others Versus Union of India, Represented by its Secretary to Government, New Delhi & Others High Court of Judicature at Madras
30-09-2020 M/s. Taneja Developers & Infrastructure Ltd., New Delhi Versus Col. B.S. Goraya National Consumer Disputes Redressal Commission NCDRC
29-09-2020 M/s ATC Telecom Infrastructure Pvt. Ltd., Ranchi Versus The Union of India through Department of Telecommunications, Ministry of Communications and IT, Government of India & Others High Court of Judicature at Patna
29-09-2020 Alok Industries Limited Versus Securities & Exchange Board of India SEBI Securities amp Exchange Board of India Securities Appellate Tribunal
29-09-2020 Ashok Vishwakarma Versus Union of India & Others High Court of Delhi
29-09-2020 Oriental College of Teacher Education, Calicut, Represented by Its Manager Versus The Regional Director, National Council for Teacher Education, New Delhi High Court of Kerala
28-09-2020 Union of India The General Manager, North East Frontier Railway, Guwahati Versus On The Death of Baneswar Das His Legal Heir Manju Das & Others High Court of Gauhati
25-09-2020 Rhonpal Biotech Pvt. Ltd. Versus New Delhi Municipal Council & Others High Court of Delhi
25-09-2020 Asha Mukherjee Versus Union of India & others High Court of Judicature at Calcutta
23-09-2020 C.M. Gadha & Another Versus Bar Council of India, New Delhi, Rep. by Its Secretary & Others High Court of Kerala
23-09-2020 M. Umapathy & Another Versus The Joint Commissioner of Labour-I, (Registrar of Trade Union), Chennai & Others High Court of Judicature at Madras
22-09-2020 P.S. Dilip Kumar Versus Union of India, Represented by its Secretary, Ministry of Finance, New Delhi & Others High Court of Kerala
22-09-2020 M/s. Boxster Impex Pvt. Ltd. & Others Versus Union of India & Others High Court of Judicature at Bombay
22-09-2020 The Visnagar Taluka Co-Operative Purchase & Sales Union Limited (Deleted) Versus District Registrar, Co-Op. Societies High Court of Gujarat At Ahmedabad
21-09-2020 M. Rajalakshmi Versus Union of India Represented by the Secretary to Government Department of Revenue & Disaster Management Govt. of Union Territory of Puducherry & Others High Court of Judicature at Madras
21-09-2020 The New India Assurance Co. Ltd., Versus & Others High Court of Judicature at Madras
21-09-2020 Oriental Insurance Co. Ltd., New Delhi Versus M/s. Guptasons Jewellers & Gems Pvt. Ltd., New Delhi National Consumer Disputes Redressal Commission NCDRC
21-09-2020 Tvl. Transtonnelstroy Afcons Joint Venture, Represented by its Authorised Signatory, Chennai Versus Union of India, Represented by its Secretary, Ministry of Finance, New Delhi & Others High Court of Judicature at Madras
21-09-2020 New India Assurance Co. Ltd., Represented by its Divisional Manager Versus Shanthamma & Another High Court of Karnataka
18-09-2020 Vaibhav Prasad Singh Versus Union of India & Others High Court of Delhi
18-09-2020 M/s. Standard Metalloys Private Limited, through its Authorised Signatory Sumit Tripathi Versus Union of India Rep. by its Secretary, Ministry of Mines & Others High Court of Andhra Pradesh
18-09-2020 Mukul Mittal & Another Versus Union of India Through its Secretary & Another High Court of Delhi
18-09-2020 Sundaram Home Finance Limited Versus Rahul Jayvantrao Kaulavkar & Others High Court of Judicature at Bombay
18-09-2020 K. Murugan: Petitioner in W.P (MD). No. 2547/15 T. Velladurai, Petitioner in W.P (MD). No. 2548/15, Versus The Block Development Officer, (Village Panchayat), Panchayat Union Office, Alangulam & Others Before the Madurai Bench of Madras High Court
18-09-2020 Tamil Nadu State Indian Union Muslim League, Represented by its General Secretary, K.A.M. Muhammed Abubacker, Chennai Versus M.G. Dawood Miakhan & Others Before the Madurai Bench of Madras High Court
17-09-2020 Advocate Thoufeek Ahamed Versus Union of India, Represented by Secretary (Justice), Ministry of Law & Justice, New Delhi & Another High Court of Kerala
17-09-2020 Katherine Anne Starr Phillips Versus New Zealand Police Court of Appeal of New Zealand
15-09-2020 The New India Assurance Co. Ltd., Represented by its Manager Versus Girija & Another High Court of Karnataka
15-09-2020 United India Insurance Company Ltd., Through The Regional Manager, New Delhi Versus Dinesh Vijay National Consumer Disputes Redressal Commission NCDRC
15-09-2020 Firoz Iqbal Khan Versus Union of India & Others Supreme Court of India
14-09-2020 Tuticorin Stevedores' Association, Rep.by its Secretary, Tuticorin Versus The Government of India, Rep.by its Secretary, Ministry of Shipping, New Delhi & Others Before the Madurai Bench of Madras High Court
14-09-2020 Dr. Varghese Perayil Versus The Election Commission of India, New Delhi, Rep. by Its Secretary & Others High Court of Kerala
14-09-2020 Tamil Nadu Atomic Power Employees Union (A Government of India Enterprise), Rep.by its President, Kanchipuram Versus Nuclear Power Corporation of India Ltd., (A Government of India Enterprise), Rep.by its Senior Manager(Personal & Industrial Relations), Madras Atomic Power Station, Kanchipuram High Court of Judicature at Madras
11-09-2020 M/s. S.M. Cement Industries Rep. By One of Its Partners Namely, Manoj Sureka, Assam Versus Power Distribution Company Ltd. & Others High Court of Gauhati
11-09-2020 Mohd Nashruddin Khan & Others Versus Union Of India & Others High Court of Delhi
11-09-2020 Syed Mujtaba Athar & Another Versus Union of India, Through The Secretary, Ministry of Information & Broadcasting & Others High Court of Delhi
10-09-2020 United India Insurance Company Ltd., Rajasthan Versus M/s. Radhika Oil Industries, Rajasthan National Consumer Disputes Redressal Commission NCDRC
10-09-2020 Pravin Kumar Versus Union of India & Others Supreme Court of India
10-09-2020 Raina Begum Versus The Union of India Rep. By The Comm & Secy. to The Govt. of India, Home Deptt., New Delhi-01, India & Others High Court of Gauhati
09-09-2020 Oriental College of Teacher Education, Represented by Its Manager, Calicut Versus The Regional Director, National Council for Teacher Education, New Delhi High Court of Kerala
09-09-2020 Alankit Assignments Limited Versus Union of India High Court of Delhi
08-09-2020 The Dental Council of India, Aiwan-E-Galib Marg, New Delhi Versus PSR Lakhmi Bhuvaneshwari Preethi & Others High Court of Judicature at Madras
08-09-2020 The Branch Manager, The New India Assurance Co. Ltd., Karaikudi Versus Rani & Others High Court of Judicature at Madras
08-09-2020 Sidharth Vijay Shah Versus Union of India & Others High Court of Judicature at Bombay
08-09-2020 Ex Jwo Kewal Krishan Vij Versus Union of India & Others High Court of Delhi
08-09-2020 S. Jagannatha Rao Versus Air India Limited, Rep. by its Chairman and Managing Director, New Delhi & Others High Court of Judicature at Madras
08-09-2020 SREI Equipment Finance Limited Versus Rajeev Anand & Others Supreme Court of India
07-09-2020 Badri Narayan Singh & Another Versus The Ministry of Home Affairs (MHA) Government of India, through the Home Secretary North Block, New Delhi & Others High Court of Judicature at Patna
07-09-2020 The New India Assurance Company Limited Versus Somwati & Others Supreme Court of India
04-09-2020 Dr. Vani Viswanathan Versus Union of India & Others High Court of Delhi
04-09-2020 Inder Kumar Raina Versus Union of India & Others High Court of Delhi
04-09-2020 R. Poornima & Others Versus Union of India & Others Supreme Court of India