2024 (9) TMI 1801

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate with Ms. Mannat Waraich, Ms. Ananya Goswami & Mr. Jaywardhan Goswami, Advocates. For the Respondents Through: Ms. Anushree Narain, Senior Standing Counsel with Mr. Ankit Kumar, Advocate. ORDER PER CM APPL. 57489/2024 (for directions) 1. This is an application filed by the petitioner, inter-alia, praying that the directions be issued to respondent no. 1 to provisionally allow th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the respondents submits that since both the petitioner as well as the officer, who has issued the impugned letters are located in the state of Andhra Pradesh, it would be apposite to relegate the petitioner to seek its remedies from the Courts within the said jurisdiction. 4. Mr. Ghosh, learned senior counsel appearing for the petitioner countered the aforesaid contention. He referred to the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l cause of action of the petitioner for approaching this Court, is the rejection letters which are impugned in the present writ petition. The fact that the said letters may be premised on the instructions, which have been set aside by a judgment of this Court, does not have a sufficient ground for this Court to entertain the present petition. The question involved is not so much as to maintainabil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resent petition. 9. It is noted that this petition was adjourned on earlier occasions on the ground that the Special Leave Petition (SLP) preferred by the Revenue against the decision in ACME Heergarh Powertech Private Limited v. Central Board of Indirect Taxes and Customs & Anr. (supra) is pending before the Hon'ble Supreme Court. This court was informed that the said SLP was likely to come up....