Hardcastle Restaurants Private Limited And Another vs. Union Of India And Others
(Bombay High Court, Maharashtra)

Case Law
Petitioner / Applicant
Hardcastle Restaurants Private Limited And Another
Respondent
Union Of India And Others
Court
Bombay High Court
State
Maharashtra
Date
Aug 27, 2019
Order No.
WRIT PETITION NO. 3492 OF 2018
TR Citation
2019 (8) TR 1924
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

This Petition under Article 226 of the Constitution of India, challenges to the order dated 6th November, 2018 passed by the National Anti-Profiteering Authority (Authority), constituted under the Central Goods & Service Tax Act, 2017 (the Act).

2. At the very outset it was pointed out to us that the impugned order dated 6th November, 2018 was passed by four members of the Authority, while the application itself was heard only by three members. Consequently, it was submitted that the impugned order is in breach of principle of natural justice. In support, the Petitioner placed reliance upon the decisions of the Allahabad High Court in Emperor v.s, Dasrath Rai 1933 Indian ILR Allahabad Series 595 and Mushtaq Ali v/s. State (SCC) Online (Allh.) 60 to contend that such an order is a void order being in breach of principle of natural justice.

3. On the other hand, the learned Counsel for the Respondents submitted that the hearing by the three members and the order being passed by the 4 members of the Authority is only a procedural irregularity and is not substantive in nature. In support, reliance was placed upon the decision of the Supreme Court in State of Madhya Pradesh v/s. Mahendra Gupta [2018] 3 (SCC) 635. It is submitted that no prejudice is shown to be caused to the Petitioner by one more member passing the order along with the three who heard the application.

4. Thereafter Mr. Hussain, learned Counsel appearing for the Respondents sought time to address us on this issue and bring to our notice decision of Court in support of his contentions.

5. Therefore, at his request, Petition is adjourned to 11th September, 2019 at 3.00 p.m.

6. Ad-interim relief, if any, granted earlier to continue till the next date.

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