2020 (1) TMI 1307

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....arwal, Rishi Agrawala, Ankur Saigal, Ajitesh Soni, Ajay Aggarwal, Ms. Mallika Joshi, Ms. Shashi Pathak and Arvind Kumar Tripathi, Advocates, for the Appearing Parties. ORDER [Order]. - C.A. No. 999/2007, C.A. No. 1003/2007, C.A. No. 1002/2007, C.A. No. 1005/2007, C.A. No. 1011/2007, C.A. No. 1013/2007, C.A. No. 1412/2007, C.A. No. 1414/2007, C.A. No. 2111/2007, C.A. No. 381/2020 (@ SLP (C) 7315/2007), C.A. No. 2823/2007 Leave granted in SLP (C) No. 7315/2007. 1. Certain industries in certain areas in Uttarakhand were exempted from the levy of Central Excise and became entitled to some other exemption by virtue of notifications issued under the Central Excise Act, 1944. 2. A group of petitioners approached the High Court seek....

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....he Constitution of India or any other law. The High Court did not have the power to set up a Committee and invested it with judicial powers. No Court of law can delegate its judicial function to any other authority. In our view, the order amounts to an obliteration to the functioning of the High Court. The direction is plainly unconstitutional and whimsical. We, accordingly, set aside the said order and dismiss the writ petitions. The appeals are disposed of accordingly. C.A. No. 1015/2007 6. In this appeal, the petitioner M/s. Titan Industries in the writ petition (respondent-herein) has sought for following reliefs from the High Court : "1. to issue a writ or order in the nature of certiorari quashing the directions of the ....

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....Committee and investing the Committee with judicial powers, which it was not authorized to do. We have set aside the impugned order of the High Court in another batch of civil appeals by order passed herein-above. That order is in respect of writ petitions which have become infructuous in view of the introduction of GST. However, it is not disputed by the Revenue that the issues raised in the present writ petition would survive. 10. We accordingly direct that the present matter be remanded to the High Court for proper adjudication in accordance with law. All questions are left open. The parties are at liberty to file additional affidavits. 11. The appeal is disposed of accordingly. C.A. No. 1000/2007, C.A. No. 2824/2007 C.A....