Omaxe New Chandigarh Developers Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

IN THE HIGH COURT OF DELHI AT NEW DELHI
Decision delivered on: 05.04.2021
W.P.(C) 12653/2019 & CM APPL. 51654/2019 
M/S OMAXE NEW CHANDIGARH DEVELOPERS PVT. LTD. 
(FORMERLY KNOWN AS M/S OMAXE CHANDIGARH EXTENSION DEVELOPERS PVT. LTD.) & ANR. ..... Petitioners 
Through: Mr. Puneet Aggarwal, Mr. Deepak Anand, Ms. Purvi Sinha and Ms. Hemlata Rawat, Advocates.

versus 

UNION OF INDIA & ORS. ..... Respondents

Through: 
Mr. Aproov Kurup, CGSC with Mr. Abhishek Khanna, GP. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Ms. Anushree Narain, Ms. Mallika Joshi and Mr. Vaibhav Joshi, Advs. For R-2.

Mr. Satish Aggarwala, Mr. Gagan Vaswani and Mr. Jasneet Jolly, Advocates for R-3 to R-5.

W.P.(C) 7842/2020 & CM APPL. 25745/2020
OMAXE LTD & ANR. ..... Petitioners

Through: Mr.Puneet Aggarwal, Mr. Deepak Anand, Ms.Purvi Sinha and Ms.Hemlata Rawat, Advocates.

versus 

UNION OF INDIA & ORS. ..... Respondents

Through: 

Mr. Aproov Kurup, CGSC with Mr. Abhishek Khanna, GP. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Ms. Anushree Narain, Ms. Mallika Joshi and Mr. Vaibhav Joshi, Advs. For R-2. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate for R- 3 to 5

CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE TALWANT SINGH 
RAJIV SHAKDHER, J. (ORAL):

1. The limited issue which arises for consideration in the captioned writ petitions concerns the applicability of the instruction dated 21.12.2015 bearing F. No. 1080/09/DLA/MISC/15/757 [in short “2015 instruction”] and the Master Circular dated 10.03.2017 [in short “2017 Master Circular”], issued by Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India [presently, known as “Central Board of Indirect Taxes & Customs”]. In this context, in particular, the petitioners rely upon paragraph 5 of the 2017 Master Circular. 

2. It is the submission of the petitioners that as per paragraph 5 of the 2017 Master Circular, the contesting respondents i.e. respondents nos. 2 to 5, who are represented by Mr. Satish Aggarwala in W.P.(C) 12653/2019 and Mr. Harpreet Singh in W.P.(C) 7842/2020, were mandatorily required to hold pre-show cause notice consultation with the petitioners prior to initiation of the proceedings under the Finance Act, 1994.

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