TaxTMI 
TaxTMI 
TaxTMI 
2023 (12) TMI 1471
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....i Agrawala, Adv., Mr. Ninad Laud, Adv., Mr. Victor Das, Adv., Mr. Rohan Talwar, Adv., Mr. Ninad Laud, Adv., Mr. Amay Phadte, Adv., Mr. Gokula Krishnan T., Adv., Mr. Zubin Dash, Adv., Mr. Dcosta Ivo Manuel Simon, AOR, Mr. Abhinabh Garg, Adv., Mr. Chirag Nayak, Adv., Ms. Ananya Mazumder, Adv., Ms. Ananyaa Mazumdar, Adv., Mr. E. C. Agrawala, AOR, Ms. Deepanwita Priyanka, AOR, Mr. Dhruv Mehta, Sr. Adv., Mr. Dhananjaya Mishra, AOR, Mr. Arnav Dash, Adv., Mr. Navneet Dogra, Adv., Mr. Nikhil Bhatia, Adv., Mr. Keith Varghese, Adv., Mr. Mahesh Agarwal, Adv., Mr. Rishi Agrawal, Adv., Mr. Ankur Saigal, Adv., Mr. Victor Das, Adv., Mr. Rohan Talwar, Adv., Mr. Abhinabh Garg, Adv., Ms. Chitra Agarwal, Adv., Ms. Manavi Agarwal, Adv., Ms. Divya Singh, Adv., ....
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.... petitioner(s) during the pendency of the Writ Petition No. 475/2014, which was filed by the said petitioner(s) before the High Court of Bombay at Goa. It was submitted that an interim order was granted on 10.06.2015 to the effect that no coercive steps be taken against the petitioner(s) [petitioner(s) before the High Court also] in connection with the disputed claim, which order continued till the disposal of the writ petition which is by the impugned order dated 14.09.2023. 4. Learned senior counsel appearing for the petitioner(s) submitted that the constitutional validity of the Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013. (hereinafter referred to as the `Green Cess Act', for the sake of convenien....
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....in favour of the respondent(s)/Assessee(s) therein protecting the interest of the Assessee(s) after staying the impugned judgment of the Gujarat High Court. Therefore, it was submitted that a consistent interim order may be made in this case also protecting the interest of the petitioner(s)/Assesee(s). 7. Although, submissions have been made with regard to legislative competence of the Goa State Legislature, which has enacted the Green Cess Act, it is not necessary to detail the same as we are not only considering the case from the point of view of an interim arrangement that has to be made pending disposal of in this case. 8. Per contra, Shri Shyam Divan, learned senior counsel appearing for the State of Goa, at the first instance co....
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.... of the Act may be granted by this Court. 10. The detailed narration of facts and submissions made at the Bar would not call for reiteration. 11. At the outset, we would like to reiterate what has been stated by this Court in the case of R. K. Dalmia v/s. Justice S. R. Tendolkar and others - AIR 1958 SC 538, wherein it has been categorically held that even when the vires of an enactment is assailed, the Constitutional presumption is one aspect which has to be taken note of by the Court and unless it is established by the petitioner, who approaches the Court challenging the vires of the Act about its invalidity, the operation of such an enactment would not automatically be stayed. The Bombay High Court only protected the petitioners he....
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....oper to comply with the notice dated 12.10.2023 issued by the respondent as against it under the provisions of the Act. The State shall proceed to make the assessment and issue a formal demand to the petitioner herein and the petitioner shall pay to the respondent/State an extent of 50% of the said demand. It is needless to say that having regard to the fact that the issues raised in this petition are still at large, there shall be stay with regard to payment of balance 50% of the demand pending further orders from this Court. We further clarify that the aforesaid direction is by way of interim arrangement only. 14. In the event, the petitioner herein succeeds in the matter, the amount of 50% which has been paid shall be returned subject....